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.