4Definitions

#### 4 Definitions (1) In this Act, unless the contrary intention appears: > Commissioner means the Commissioner of Taxation. > liable to repay has the meaning given by subsection (3). > State includes the Australian Capital Territory and the Northern Territory. > State franchise law has the meaning given by subsection (2). > windfall tax means the tax payable under this Act. (2) The following are State franchise laws for the purposes of this Act: (a) the Business Franchise (Liquor) Act 1993 of the Australian Capital Territory; (b) the Business Franchise (Tobacco and Petroleum Products) Act 1984 of the Australian Capital Territory; (c) the Business Franchise Licenses (Petroleum Products) Act 1987 of New South Wales; (d) the Business Franchise Licences (Tobacco) Act 1987 of New South Wales; (e) the Liquor Act 1982 of New South Wales; (f) the Business Franchise Act 1978 of the Northern Territory; (g) the Liquor Act 1978 of the Northern Territory; (h) the Liquor Act 1992 of Queensland; (i) the Tobacco Products (Licensing) Act 1988 of Queensland; (j) the Business Franchise (Petroleum Products) Act 1979 of South Australia; (k) the Liquor Licensing Act 1985 of South Australia; (l) the Petroleum Products Regulation Act 1995 of South Australia; (m) the Tobacco Products (Licensing) Act 1986 of South Australia; (n) the Tobacco Products Regulation Act 1997 of South Australia; (o) the Liquor and Accommodation Act 1990 of Tasmania; (p) the Tobacco Business Franchise Licences Act 1980 of Tasmania; (q) the Petroleum Products Business Franchise Licences Act 1981 of Tasmania; (r) the Business Franchise (Petroleum Products) Act 1979 of Victoria; (s) the Business Franchise (Tobacco) Act 1974 of Victoria; (t) the Liquor Control Act 1987 of Victoria; (u) the Business Franchise (Tobacco) Act 1975 of Western Australia; (v) the Liquor Licensing Act 1988 of Western Australia; (w) the Transport Co‑ordination Act 1966 of Western Australia. (3) For the purposes of this Act, a State is liable to repay an amount to a person if: (a) the State is liable to repay the amount to the person; or (b) the State is required or permitted to offset the amount against other amounts that are owing, or may become owing, to the State by the person; or (c) the State is required or permitted to apply the amount for the benefit of the person in any other way.