Document ID: chunk:federal_register_of_legislation:C2022C00033:front:0:p4
Version: federal_register_of_legislation:C2022C00033
Segment Type: other
Provision Reference: 
Character Range: 9504–11216

who are not entitled to an adjustment but who, for example, have paid too much tax. (Division 17)
 (4) Refunds can arise for primary producers and tourism operators in certain circumstances. (Division 18).

2‑15  Miscellaneous (Part 4)
  Part 4 deals with miscellaneous matters.

2‑20  Interpretative provisions (Part 5)
  Part 5 contains the Dictionary, which sets out a list of all the terms that are defined in this Act. It also sets out the meanings of some important concepts and rules on how to interpret this Act.

2‑25  Administration, collection and recovery provisions in the Taxation Administration Act 1953
  Parts 3‑10, 4‑1 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain provisions relating to the administration of the luxury car tax, and to the collection and recovery of amounts of luxury car tax.

Division 3—Identifying defined terms

3‑1  When defined terms are identified
 (1) Many of the terms used in this Act are defined.
 (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in "*luxury car". The footnote that goes with the asterisk contains a signpost to the Dictionary definitions in section 27‑1.

3‑5  When terms are not identified
 (1) Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.
 (2) Terms are not asterisked in the non‑operative material contained in this Act.
Note: The non‑operative material is described in Division 4.
 (3) The following basic terms used throughout the Act are not identified with an asterisk.

Common definitions that are not asterisked
Item                                        This term: