Document ID: chunk:federal_register_of_legislation:C2013C00423:section:3
Version: federal_register_of_legislation:C2013C00423
Segment Type: section
Provision Reference: s 3
Character Range: 2522–3982

3  Definitions
  In this Act:
acquisition has the meaning given by section 195‑1 of the GST Act.
approved form has the meaning given by section 995‑1 of the Income Tax Assessment Act 1997.
Australia, when used in a geographical sense, includes the external Territories.
Commissioner means the Commissioner of Taxation.
designated overseas mission has the meaning given by section 4.
foreign territory means:
 (a) a colony, overseas territory, overseas province or protectorate of a foreign country; or
 (b) a territory outside Australia, where a foreign country is to any extent responsible for the international relations of the territory; or
 (c) a territory outside Australia that is to some extent self‑governing, but that is not recognised as an independent sovereign state by Australia.
GST Act means the A New Tax System (Goods and Services Tax) Act 1999.
indirect tax means:
 (a) GST within the meaning of section 195‑1 of the GST Act; or
 (b) luxury car tax within the meaning of section 27‑1 of the Luxury Car Tax Act; or
 (c) wine equalisation tax within the meaning of section 33‑1 of the Wine Equalisation Tax Act.
Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999.
mission means a mission, agency or office.
overseas mission means an official mission established in Australia to represent a foreign territory in one or more capacities.
Wine Equalisation Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999.