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).