31Definitions

#### 31 Definitions In this Act, unless the contrary intention applies: > adjusted taxable income of a taxpayer has the same meaning as adjusted taxable income of a member has in the Superannuation Contributions Tax (Assessment and Collection) Act 1997. > assessment means an assessment made under subsection 11(1). > authorised officer means a person engaged under the Public Service Act 1999 who has been authorised in writing by the Commissioner for the purposes of the provision in which the expression occurs. > Commissioner means the Commissioner of Taxation. > Deputy Commissioner means a Deputy Commissioner of Taxation. > general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953. > Income Tax Assessment Act means the Income Tax Assessment Act 1936. > late payment penalty means general interest charge payable under section 16 or 16A. > post‑June 1994 invalidity component of an eligible termination payment has the meaning given by subsection 27A(1) of the Income Tax Assessment Act. > retained amount has the meaning given by section 27AC of the Income Tax Assessment Act. > Second Commissioner means a Second Commissioner of Taxation. > surcharge threshold has the meaning given by section 10. > taxpayer means an individual who is a taxpayer for the purposes of the Income Tax Assessment Act but does not include an individual acting as a trustee. > termination payment has the meaning given by subsection 7(2). > termination payments surcharge or surcharge means the tax imposed by the Termination Payments Tax Imposition Act 1997. > the 1996‑97 financial year means the financial year that started on 1 July 1996.