3Interpretation

3 Interpretation

In this Act, unless the contrary intention appears –

apprentice has the same meaning as in the Training and Workforce Development Act 2013 ;

authorised officer means a person appointed as an authorised officer under section 18(1) ;

claim means a claim, under section 8 , of a rebate of payroll tax paid in respect of an eligible employee;

claimant means an employer who has made a claim;

claim period means any of the following periods in respect of which a claim has been made:

(a) a calendar month;

(b) a financial year;

(c) such other period as determined by the Commissioner;

Commissioner means the Commissioner of State Revenue appointed under section 7 of the Taxation Administration Act 1997 ;

Deputy Commissioner means a person appointed under section 11 of the Taxation Administration Act 1997 ;

eligible employee – see section 5 ;

[Section 3 Amended by No. 5 of 2018, s. 8, Applied:01 Jul 2018]

[Section 3 Amended by No. 5 of 2018, s. 8, Applied:01 Jul 2018] eligible period means –

(a) in relation to an eligible employee, or a class of eligible employees, prescribed for the purposes of this definition, the period commencing on 1 July 2017 and ending on 30 June 2025 inclusive; or