3Interpretation

3 Interpretation

*[Section 3 Amended by No. 28 of 1993, s. 4 ][Section 3 Amended by No. 37 of 1994, s. 4 ][Section 3 Amended by No. 30 of 1995, s. 3 and Sched. 1 ]*In this Act –[Section 3 Amended by No. 35 of 2001, s. 4, Applied:01 Jul 2001]

[Section 3 Amended by No. 71 of 2007, s. 4, Applied:01 Jul 2008] authorised officer means –

(a) the Commissioner; or

(b) a person appointed as an authorised officer under section 4G ;

[Section 3 Amended by No. 35 of 2001, s. 4, Applied:01 Jul 2001] charges means charges payable under Part 9 of the Local Government Act 1993 and, if a discount has been given, means the amount of charges actually paid, but does not include any penalty or interest charges imposed under that Act;

[Section 3 Amended by No. 71 of 2007, s. 4, Applied:01 Jul 2008] Commissioner means the Commissioner of State Revenue appointed under section 7 of the Taxation Administration Act 1997 ;

[Section 3 Amended by No. 22 of 2003, s. 4, Applied:01 Jul 2003]

[Section 3 Amended by No. 22 of 2003, s. 4, Applied:01 Jul 2003] eligible pensioner means an eligible pensioner within the meaning of the regulations made and in force under this Act;

municipality means a council within the meaning of the Local Government Act 1993 ;