3Interpretation

### 3 Interpretation > [*\[Section 3 Amended by No. 60 of 2002, s. 33, Applied:19 Dec 2002\]*](/view/html/inforce/2002-12-19/act-2002-060#GS33@EN) In this Act, unless the contrary intention appears – > > > ***approval*** means an approval referred to in [Division 2](#HP6@HD2@EN) of [Part 6](#HP6@EN) ; > > > ***approved form*** means a form approved by the Commissioner; > > > ***assessment*** means – > > > > > > (a) an assessment made under [Part 3](#HP3@EN) 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](#GS15@EN) ; > > > [*\[Section 3 Amended by No. 82 of 2000, Sched. 1, Applied:13 Dec 2000\]*](/view/html/inforce/2000-12-13/act-2000-082#JS1@Ja13@GC1@EN) ***business day*** means a day other than a Saturday, a Sunday or a statutory holiday as defined in the [Statutory Holidays Act 2000](/view/html/inforce/2026-04-12/act-2000-999) ; > > > ***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](#GS7@EN) ; > > > ***compromise assessment*** means an assessment under [section 22](#GS22@EN) ; > > > ***function*** includes a duty; > > > ***interest*** means interest payable under [Division 1](#HP5@HD1@EN) of [Part 5](#HP5@EN) ; > > > ***interest rate*** means the interest rate referred to in [section 35](#GS35@EN) ; > > > ***investigation*** means an investigation under [Part 9](#HP9@EN) ; > > > ***non-reviewable decision*** means a decision referred to in [section 5](#GS5@EN) ; > > > ***penalty tax*** means a tax referred to in [Division 2](#HP9@HD2@EN) of [Part 5](#HP5@EN) ; > > > ***premises*** includes land, a vehicle, a vessel and an aircraft; > > > ***reassessment*** means reassessment of tax liability under [section 19](#GS19@EN) ; > > > ***record*** means – > > > > > > (a) any instrument, document, record, film, tape, disc or other device or medium on which information is recorded or stored mechanically, photographically, electronically, electromagnetically or otherwise; and > > > > > > > (b) any other information kept in any form or device; > > > [*\[Section 3 Amended by No. 10 of 2017, s. 24, Applied:01 Jul 2017\]*](/view/html/inforce/2017-07-01/act-2017-010#GS24@EN) ***Recorder of Titles*** means the person appointed as Recorder of Titles under [section 4(1) of the](/view/html/inforce/2026-04-12/act-1980-019#GS4@Gs1@EN) [Land Titles Act 1980](/view/html/inforce/2026-04-12/act-1980-019) ; > > > ***required record*** is a record required to be kept under a taxation law; > > > ***return*** means a return, statement, certificate, application, report or other record that – > > > > > > (a) is required or authorised under a taxation law to be lodged with the Commissioner or a specified person; and > > > > > > > (b) is liable to tax or records matters in respect of which there is or may be a tax liability; > > > ***tax*** means – > > > > > > (a) a tax or duty payable under a taxation law; and > > > > > > > (b) interest and penalty tax; and > > > > > > > (c) any other amount payable by a taxpayer under a taxation law; > > > ***tax agent*** means a person engaged by a taxpayer for fee or reward, otherwise than as an employee, who prepares, or assists in the final preparation of, any instrument or return on behalf of the taxpayer; > > > ***taxation law*** means a law referred to in [section 4](#GS4@EN) ; > > > ***tax default*** means a failure by a taxpayer to pay the whole or part of tax that the taxpayer is liable to pay; > > > ***tax liability*** means a liability to pay tax; > > > ***tax officer*** means – > > > > > > (a) an authorised officer; and > > > > > > > (b) any other person engaged in the administration or execution of a taxation law; > > > ***taxpayer*** means a person who – > > > > > > (a) is assessed as liable to pay an amount of tax; or > > > > > > > (b) has paid an amount as tax; or > > > > > > > (c) is liable or may be liable to pay tax; > > > ***trustee*** includes – > > > > > > (a) a person who is a trustee under an implied or constructive trust; and > > > > > > > (b) in relation to a deceased person, an executor of the will, or an administrator of the estate, of the deceased person; and > > > > > > > (c) a receiver or manager of the property of a company, or a liquidator of a company for the purpose of its winding-up; and > > > > > > > (d) a receiver, guardian, committee or manager of the property of a person under a legal or other disability; and > > > > > > > (e) a person having possession, control or management of a business or property of a person who is under a legal or other disability; and > > > > > > > (f) any person acting in a fiduciary capacity.