3Definitions

3 Definitions

3 Definitions

(1) In this Act—

authorised officer means a person employed in the Public Service to assist the Chief Commissioner in the exercise of functions under this Act who is authorised to exercise the function in relation to which the expression is used.

Chief Commissioner means the Chief Commissioner of State Revenue under the Taxation Administration Act 1996.

debt notice means—

(a) in relation to a tax debt—a debt notice under the Taxation Administration Act 1996, or

(b) in relation to a grant debt—a debt notice under the First Home Owner Grant and Shared Equity Act 2000 or the repealed Small Business Grants (Employment Incentive) Act 2015, or

(c) in relation to a referable debt—a debt notice within the meaning of section 14.

debt recovery action—see section 51.

debt recovery agreement—see section 20.

debt recovery costs means the debt recovery costs payable under a debt recovery order, being—

(a) the prescribed debt recovery costs, and

(b) the Sheriff’s additional costs (if any).

Note.

See Part 9.

debt recovery guidelines—see section 12.

debt recovery order means an order under section 35.

debtor means a person who—

(a) is liable to pay a tax debt, a grant debt or a referable debt under a debt notice, or

(b) is or may be liable to pay a State debt.

garnishee order means an order under section 55.

grant debt—see section 9.

hardship review—see section 68.

Hardship Review Board means the Hardship Review Board constituted under Part 7.

identifying information—see section 104.

internal review means a review under Division 4 of Part 3.

pay a debt or amount means to pay the debt or amount in full by its due date and, if payment by instalments is permitted under this Act, includes to pay each instalment in full by its due date.

personal information means personal information under the or personal information that is health information under the .