means the Commissioner of Taxation.

includes all bodies or associations corporate or unincorporate, but does not include partnerships.

means a Deputy Commissioner of Taxation.

means:

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

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

law has the meaning given by section 27 ‐ 1 of the Luxury Car Tax Act.

means:

has the meaning given by section 300 ‐ 1 of the Minerals Resource Rent Tax Act 201 2 .

means a Second Commissioner of Taxation.

includes achieve the result.

, in addition to every person (including a company) appointed or constituted trustee by act of parties, by order or declaration of a court or by operation of law, includes:

Act means the A New Tax System (Wine Equalisation Tax) Act 1999 .

law has the meaning given by section 33 ‐ 1 of the Wine Equalisation Tax Act.