Taxation Administration Act 2007
62Definitions
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62 Definitions In this Division: land, see section 4(1) of the Stamp Duty Act 1978. land-holding corporation, see section 4(1) of the Stamp Duty Act 1978. linked entity, see section 56NA of the Stamp Duty Act 1978. mining tenement, see section 4(1) of the Stamp Duty Act 1978. register means: (a) for land registered under the Land Title Act 2000 – the land register; or (b) for a mining tenement – the appropriate statutory register. registration authority means: (a) for land registered under the Land Title Act 2000 – the Registrar-General; or (b) for a mining tenement – the authority responsible for administering the register. taxable transaction means an instrument or transaction in respect of which tax is payable.
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