3Interpretation

3 Interpretation

[Section 3 Amended by No. 60 of 2002, s. 33, Applied:19 Dec 2002] In this Act, unless the contrary intention appears –

approval means an approval referred to in Division 2 of Part 6 ;

approved form means a form approved by the Commissioner;

assessment means –

(a) an assessment made under Part 3 of the tax liability of a person; and

(b) a reassessment; and

(c) a compromise assessment;

authorised officer means –

(a) the Commissioner; and

(b) a person appointed as an authorised officer under section 15 ;

[Section 3 Amended by No. 82 of 2000, Sched. 1, Applied:13 Dec 2000] business day means a day other than a Saturday, a Sunday or a statutory holiday as defined in the Statutory Holidays Act 2000 ;

charge includes pass on;

commencement day means the day on which this Act commences;

Commissioner means the Commissioner of State Revenue referred to in section 7 ;

compromise assessment means an assessment under section 22 ;

function includes a duty;

interest means interest payable under of ;