13DInterpretation

#### 13D Interpretation (1) In this Part, unless the contrary intention appears: > Australian Capital Territory includes the Jervis Bay Territory. > officer means: (a) a person appointed or engaged under the Public Service Act 1999; or (b) a State taxation officer. > State includes the Northern Territory. > State Minister means: (a) in relation to a State other than the Northern Territory—a Minister of the Crown of the State; or (b) in relation to the Northern Territory—a Minister of the Northern Territory. > State taxation officer means: (a) a person or authority, not being a State Minister, who or which is for the time being authorised under a law of a State to perform the functions of a State taxation officer under this Part; or (b) a person, not being a State Minister, authorised by writing signed by a person or authority referred to in paragraph (a) to act under this Part. > State tax law means a law of a State relating to taxation. > Territory means the Australian Capital Territory. > Territory taxation officer means: (a) a person or authority, not being a Minister of State of the Commonwealth, who or which is for the time being authorised under a law of the Territory to perform the functions of a Territory taxation officer under this Part; or (b) a person, not being a Minister of State of the Commonwealth, authorised by writing signed by a person or authority referred to in paragraph (a) to act under this Part. > Territory tax law means a law of the Territory relating to taxation. (2) A reference in Division 3 or 4 to a State tax law includes a reference to a Territory tax law. (3) A reference in Division 3 or 4 to a State taxation officer includes a reference to a Territory taxation officer.