107Definitions

107 Definitions decision maker means: (a) for a decision made under the MRA – the Secretary; or (b) for any other decision – the Commissioner. first home owner grant decision means a decision made by the Commissioner under the First Home Owner Grant Act 2000: (a) on an application for a first home owner grant; or (b) requiring the repayment of money paid by way of first home owner grant; or (c) relating to penalties or interest. MRA means the Mineral Royalty Act 1982.

Taxation Administration Act 2007 56 person affected by a relevant decision means: (a) if the decision is a taxation decision – the taxpayer; or (b) if the decision is a first home owner grant decision – the applicant for the first home owner grant; or (c) if the decision is an agent determination – the agent to whom the determination relates. relevant decision means a taxation decision, first home owner grant decision or agent determination. royalty, see section 4 of the MRA. royalty assessment means an assessment of liability to pay royalty under Part II of the MRA. royalty payer, see the MRA. Secretary, see the MRA. tax includes royalty. taxation decision means: (a) an assessment by the Commissioner under this Act; or (b) a decision affecting a taxpayer's liability to pay tax made by the Commissioner under a taxation law or the MRA; or (c) a royalty assessment; but does not include: (d) a decision not to make a reassessment; or (e) a decision not to withdraw an assessment; or (f) a decision not to make a negotiated assessment; or (g) a negotiated assessment; or (h) a reassessment made with the taxpayer's agreement of a tax liability determined by negotiated assessment. tax liability includes a liability to pay royalty. taxpayer includes a royalty payer.

Taxation Administration Act 2007 57