Document ID: chunk:federal_register_of_legislation:C2004A05336:section:4
Version: federal_register_of_legislation:C2004A05336
Segment Type: section
Provision Reference: s 4
Character Range: 1561–2301

4  Definitions

 (1) In this Act, unless the contrary intention appears:

Commissioner means the Commissioner of Taxation.

liable to repay has the meaning given by subsection (2).

State taxing law has the same meaning as in the Commonwealth Places (Mirror Taxes) Act 1998.

windfall tax means the tax payable under this Act.

 (2) For the purposes of this Act, a State is liable to repay an amount to a person if:
 (a) the State is liable to repay the amount to the person; or
 (b) the State is required or permitted to offset the amount against other amounts that are owing, or may become owing, to the State by the person; or
 (c) the State is required or permitted to apply the amount for the benefit of the person in any other way.