25AInterpretation

### 25A Interpretation > *\[Section 25A Inserted by No. 92 of 1993, s. 4 \]*[*\[Section 25A Substituted by No. 23 of 1998, s. 4, Applied:26 Jun 1998\]*](/view/html/inforce/1998-06-26/act-1998-023#GS4@EN) In this Division – > > > ***invalidity***, in relation to taxation legislation, includes invalidity of an application of the legislation; > > > ***mistake*** means mistake of law or fact as to the validity or invalidity of any taxation legislation; > > > ***public authority*** means any body corporate established under an enactment or in the exercise of a prerogative right of the Crown to administer or control any department, business, undertaking or public institution on behalf of the State; > > > ***tax*** includes a fee, charge or other statutory impost; > > > ***taxation legislation*** means – > > > > > > (a) an Act imposing or relating to a tax; or > > > > > > > (b) a provision of that Act; or > > > > > > > (c) a regulation made under that Act; or > > > > > > > (d) a provision of a regulation made under that Act.