1ADefinitions

#### 1A Definitions 1A Definitions > In this Act: > > invalidity of taxation legislation includes invalidity of a portion of the legislation or of an application of the legislation. > > pay a tax includes recover the tax by legal proceedings. > > proceedings includes proceedings for an order in the nature of prohibition, certiorari or mandamus or for a declaration or injunction or for any other relief. > > tax includes a fee, charge or other impost. > > taxation legislation means: > > > (a) an Act imposing or relating to a tax, or > > > (b) a provision of such an Act, or > > > (c) a regulation under such an Act, or > > > (d) a provision of such a regulation. > > **s 1A:** Ins 1993 No 96, Sch 1 (3).