3Interpretation

3 Interpretation

In this Act, unless the contrary intention appears:

airport shop goods has the same meaning as in the Customs Act.

Collector has the same meaning as it would have if the Customs Act were incorporated and read as one with this Act.

Customs Act means the Customs Act 1901.

excise duty means duty of excise:

(a) imposed by the Excise Tariff Act 1921; or
(b) demanded or collected in pursuance of:
(i) an Excise Tariff Proposal introduced into the House of Representatives; or
(ii) a notice published in the Gazette in accordance with section 160B of the Excise Act 1901.

inwards duty free shop and relevant traveller have the same meanings as in section 96B of the Customs Act.

proprietor means a person who is a proprietor within the meaning of section 96B of the Customs Act and is not a person who is registered, or required to be registered, under a law providing for the assessment of sales tax.

Taxing Act means the Sales Tax Act (No. 11A) 1985 or the Sales Tax Act (No. 11B) 1985, as the case requires.

taxpayer, in relation to goods dealt with in a taxable manner, means:

(a) in a case to which paragraph 5(a) applies—the purchaser of the goods; or
(b) in a case to which paragraph 5(b) or (c) applies—the proprietor of the inwards duty free shop.