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Overseas Missions (Privileges and Immunities) Act 1995

Submitted by Richard_Li on
Distinguished Terms in this instrument
Term(s) Definition Defined in Legislation See Section(s)
acquisition

has the meaning given by section 195‐1 of the GST Act.

Overseas Missions (Privileges and Immunities) Act 1995
approved form

has the meaning given by section 995‐1 of the

Income Tax Assessment Act 1997

.

Overseas Missions (Privileges and Immunities) Act 1995
Australia

, when used in a geographical sense, includes the external Territories.

Overseas Missions (Privileges and Immunities) Act 1995
Commissioner

means the of Taxation.

Overseas Missions (Privileges and Immunities) Act 1995
designated overseas mission

has the meaning given by section 4.

Overseas Missions (Privileges and Immunities) Act 1995
foreign territory

means:

(a) a colony, overseas territory, overseas province or protectorate of a foreign country; or

Overseas Missions (Privileges and Immunities) Act 1995
GST Act

means the

A New Tax System (Goods and Services Tax) Act 1999

.

Overseas Missions (Privileges and Immunities) Act 1995
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

Overseas Missions (Privileges and Immunities) Act 1995
Luxury Car Tax Act

means the

A New Tax System (Luxury Car Tax) Act 1999

.

Overseas Missions (Privileges and Immunities) Act 1995
mission

means a , agency or office.

Overseas Missions (Privileges and Immunities) Act 1995
overseas mission

means an official mission established in Australia to represent a foreign territory in one or more capacities.

Overseas Missions (Privileges and Immunities) Act 1995
Wine Equalisation Tax Act

means the

A New Tax System (Wine Equalisation Tax) Act 1999

.

Overseas Missions (Privileges and Immunities) Act 1995

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