Document ID: chunk:federal_register_of_legislation:C2025C00034:section:338:p7
Version: federal_register_of_legislation:C2025C00034
Segment Type: section
Provision Reference: s 338 (pt 7/16)
Character Range: 564248–566965

person's outer garments; and
 (b) an examination of anything worn or carried by the person that is conveniently and voluntarily removed by the person.
GST has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.
Immigration and Border Protection Department means the Department administered by the Minister administering Part XII of the Customs Act 1901.
improvements to property or *wealth includes additions to, altering, repairing, restoring, structuring, restructuring, or any other change to the whole or part of the property or *wealth (whether or not it results in an increase in value of the property or wealth).
indictable offence means an offence against a law of the Commonwealth, or a *non‑governing Territory, that may be dealt with as an indictable offence (even if it may also be dealt with as a summary offence in some circumstances).
indictable offence of Commonwealth concern means an offence against a law of a State or a *self‑governing Territory:
 (a) that may be dealt on indictment (even if it may also be dealt with as a summary offence in some circumstances); and
 (b) the *proceeds of which were (or were attempted to have been) dealt with in contravention of a law of the Commonwealth on:
 (i) importation of goods into, or exportation of goods from, *Australia; or
 (ii) a communication using a postal, telegraphic or telephonic service within the meaning of paragraph 51(v) of the Constitution; or
 (iii) a transaction in the course of banking (other than State banking that does not extend beyond the limits of the State concerned).
information gathering:
 (a) in relation to the *amendment reference of a State—has the meaning given by section 14E; and
 (b) otherwise—has its ordinary meaning.
input tax credit has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.
instrument has the meaning given by sections 329 and 330.
interest, in relation to property or a thing, means:
 (a) a legal or equitable estate or interest in the property or thing; or
 (b) a right, power or privilege in connection with the property or thing;
whether present or future and whether vested or contingent.
Note: For references to an interest in property of a person who has died, see subsection 325(2).
International Criminal Court has the same meaning as in the Criminal Code.
International War Crimes Tribunal means a Tribunal (within the meaning of the International War Crimes Tribunals Act 1995).
interstate forfeiture order means an order that is made under a *corresponding law and is of a kind declared by the regulations to be within this definition.
interstate indictable offence means an offence against a law of a State or a *self‑governing