Document ID: chunk:federal_register_of_legislation:C2025C00155:section:4:p12
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 4 (pt 12/20)
Character Range: 50639–53430

or 135.1 of the Criminal Code, being an offence that relates to a tax liability.
Resources installation means:
 (a) a resources industry fixed structure within the meaning of subsection (5); or
 (b) a resources industry mobile unit within the meaning of subsection (6).
resources installation in the Greater Sunrise special regime area means a resources installation that is attached to the seabed in the Greater Sunrise special regime area.
restricted goods has the meaning given by section 233BABAE.
rules:
 (a) in relation to Part XA, means rules made under section 179; and
 (b) in relation to Part XB, means rules made under section 179L.
Sea installation has the same meaning as in the Sea Installations Act.
Sea Installations Act means the Sea Installations Act 1987.
section 234AA place means a place that is identified under section 234AA as a place of a kind referred to in that section.
self‑assessed clearance declaration means a declaration given to the Department under section 71 in the circumstances mentioned in section 71AAAF.
self‑assessed clearance declaration advice means a self‑assessed clearance declaration advice given under section 71AAAG.
Ship means any vessel used in navigation, other than air navigation, and includes:
 (a) an off‑shore industry mobile unit; and
 (b) a barge, lighter or any other floating vessel.
small business entity has the meaning given by section 328‑110 (other than subsection 328‑110(4)) of the Income Tax Assessment Act 1997.
Smuggling means any importation, introduction or exportation or attempted importation, introduction or exportation of goods with intent to defraud the revenue.
special reporter has the same meaning as in section 63A.
suspicious substance means a narcotic substance that would, or would be likely to, assist in the proof of the commission by any person of an offence against Division 307 of the Criminal Code that is punishable by imprisonment for a period of 7 years or more.
taxable dealing has the meaning given by the Wine Tax Act.
taxable importation has the meaning given by the GST Act.
taxable importation of a luxury car has the meaning given by the Luxury Car Tax Act.
taxation officer means a person employed or engaged under the Public Service Act 1999 who is:
 (a) exercising powers; or
 (b) performing functions;
under, pursuant to or in relation to a taxation law (as defined in section 2 of the Taxation Administration Act 1953).
territorial sea, in relation to Australia, means the territorial sea area whose outer limits are from time to time specified in a Proclamation made by the Governor‑General for the purposes of section 7 of the Seas and Submerged Lands Act 1973.
The United Kingdom includes the Channel Islands and the Isle of Man.
This Act includes all regulations made thereunder.