2Interpretation

#### 2 Interpretation (1) In this Act (except Schedule 1), unless the contrary intention appears: > approved form has the meaning given by Schedule 1. > ASIO means the Australian Security Intelligence Organisation. > assessable amount has the meaning given by subsection 155‑5(2) in Schedule 1. > Australia, when used in a geographical sense, has the same meaning as in the Income Tax Assessment Act 1997. > Commissioner means the Commissioner of Taxation. > Deputy Commissioner means any Deputy Commissioner of Taxation. > Director‑General of Security means the Director‑General of Security holding office under the Australian Security Intelligence Organisation Act 1979. > eligible recipient has the meaning given by section 14ZZV. > eligible whistleblower has the meaning given by section 14ZZU. > engage in conduct means: (a) do an act; or (b) omit to perform an act. > excess concessional contributions determination has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997. > excise law has the meaning given by the Income Tax Assessment Act 1997. > exempt Australian government agency has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. > failure to notify penalty means the penalty worked out under Division 2 of Part IIA. > fuel tax law has the meaning given by the Fuel Tax Act 2006. > general interest charge means the charge worked out under Part IIA. > Immigration Department has the meaning given by the Income Tax Assessment Act 1997. > Immigration Secretary has the meaning given by the Income Tax Assessment Act 1997. > indirect tax law has the meaning given by the Income Tax Assessment Act 1997. > ineligible income tax remission decision has the meaning given by section 14ZS. > Laminaria and Corallina decommissioning levy has the same meaning as in the Income Tax Assessment Act 1997. > late reconciliation statement penalty means the penalty worked out under Division 3 of Part IIA. > migration officer means: (a) the Immigration Secretary; or (b) an employee of the Immigration Department. > objection decision has the meaning given by subsection 14ZY(2). > officer means a person appointed or engaged under the Public Service Act 1999. > private indirect tax ruling means a private ruling, to the extent that it relates to an indirect tax law (other than the fuel tax law). > private ruling has the meaning given by section 359‑5 in Schedule 1. > registered tax agent or BAS agent has the same meaning as in the Tax Agent Services Act 2009. > Second Commissioner means a Second Commissioner of Taxation. > taxation law has the meaning given by the Income Tax Assessment Act 1997. > Note: See also subsection (2). > tax liability means a liability to the Commonwealth arising under, or by virtue of, a taxation law. > Tax Practitioners Board means the Tax Practitioners Board established by section 60‑5 of the Tax Agent Services Act 2009. > Tribunal means the Administrative Review Tribunal. (2) Despite the definition of taxation law in subsection (1), an Excise Act (as defined in subsection 4(1) of the Excise Act 1901) is not a taxation law for the purposes of Part III of this Act.