79AInterpretation of Part 9A

79A Interpretation of Part 9A

[Section 79A Inserted by No. 60 of 2002, s. 35, Applied:19 Dec 2002] In this Part –

authorised person means a corresponding authorised person and a State authorised person;

Commissioner means a corresponding Commissioner and a State Commissioner;

corresponding authorised person means a person authorised under section 79B ;

corresponding Commissioner means the holder of an office under any corresponding law declared by the Minister by order to be a corresponding Commissioner;

corresponding law means a law of the Commonwealth or of another State or of a Territory declared by the Minister by order to be a corresponding law that –

(a) corresponds to this Act; or

(b) is a Commonwealth, State or Territory Taxation Act within the meaning of an Act of the Commonwealth, State or Territory;

investigation power means a power specified in Division 1 of Part 9 ;

State authorised person means a person authorised under section 79C ;

State Commissioner means any of the following:

(a) the Commissioner of State Revenue;

(b) the holder of any other office declared by the Minister by order to be a State Commissioner;

State Taxation Act means –

(a) a taxation law; or

(b) any Act declared by the Minister by order to be a State Taxation Act.