Document ID: chunk:federal_register_of_legislation:C2025C00180:section:13d
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 13D
Character Range: 209544–211303

13D  Interpretation
 (1) In this Part, unless the contrary intention appears:
Australian Capital Territory includes the Jervis Bay Territory.
officer means:
 (a) a person appointed or engaged under the Public Service Act 1999; or
 (b) a State taxation officer.
State includes the Northern Territory.
State Minister means:
 (a) in relation to a State other than the Northern Territory—a Minister of the Crown of the State; or
 (b) in relation to the Northern Territory—a Minister of the Northern Territory.
State taxation officer means:
 (a) a person or authority, not being a State Minister, who or which is for the time being authorised under a law of a State to perform the functions of a State taxation officer under this Part; or
 (b) a person, not being a State Minister, authorised by writing signed by a person or authority referred to in paragraph (a) to act under this Part.
State tax law means a law of a State relating to taxation.
Territory means the Australian Capital Territory.
Territory taxation officer means:
 (a) a person or authority, not being a Minister of State of the Commonwealth, who or which is for the time being authorised under a law of the Territory to perform the functions of a Territory taxation officer under this Part; or
 (b) a person, not being a Minister of State of the Commonwealth, authorised by writing signed by a person or authority referred to in paragraph (a) to act under this Part.
Territory tax law means a law of the Territory relating to taxation.
 (2) A reference in Division 3 or 4 to a State tax law includes a reference to a Territory tax law.
 (3) A reference in Division 3 or 4 to a State taxation officer includes a reference to a Territory taxation officer.

Division 2—Trans‑border investigations