Sales Tax Procedure Act 1934
3Interpretation
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3 Interpretation
In this Act, unless the contrary intention appears:
Agent includes every person who in Australia, for or on behalf of any person out of Australia (in this section called the principal), holds or has the management or control of the business of his principal, and every person declared by the Commissioner to be an agent or sole agent for any person for the purposes of this Act.
Company includes all bodies or associations, corporate or unincorporate, but does not include partnerships.
Deputy Commissioner means a Deputy Commissioner of Taxation.
Goods includes commodities, but (except in the application of this Act to goods to which the Sales Tax Assessment Act (No. 9) 1930 or the Sales Tax Assessment Act (No. 10) 1985 applies) does not include goods which have, either through a process of retailing or otherwise, gone into use or consumption in Australia.
monthly remitter has the same meaning as in the Sales Tax Assessment Act (No. 1) 1930.
Person includes a company.
quarterly remitter has the same meaning as in the Sales Tax Assessment Act (No. 1) 1930.
Sales tax or tax means any tax imposed under the name of sales tax by any Act.
Sales Tax Assessment Act means an Act providing for the assessment of sales tax.
sales tax quarter has the same meaning as in the Sales Tax Assessment Act (No. 1) 1930.
the Commissioner means the Commissioner of Taxation.
the Second Commissioner means a Second Commissioner of Taxation.
this Act includes Part IVC of the Taxation Administration Act 1953, insofar as that Part relates to a Sales Tax Assessment Act.
Trustee, in addition to every person appointed or constituted trustee by act of parties, by order or declaration of a court, or by operation of law, includes:
(a) an executor or administrator, guardian, committee, receiver, or liquidator; and
(b) every person having or taking upon himself the administration or control of goods affected by any express or implied trust, or acting in any fiduciary capacity, or having the possession, control or management of the goods of a person under any legal or other disability.