Northern Territory Numbered Acts Northern Territory Numbered ActsIn this Part:
"decision maker" means:
(a) for a decision made under the MRA – the Secretary; or
(b) for any other decision – the Commissioner.
"first home owner grant decision" means a decision made by the Commissioner under the First Home Owner Grant Act :
(a) on an application for a first home owner grant; or
(b) requiring the repayment of money paid by way of first home owner grant; or
(c) relating to penalties or interest.
"MRA" means the Mineral Royalty Act .
"person affected" by a relevant decision means:
(a) if the decision is a taxation decision – the taxpayer; or
(b) if the decision is a first home owner grant decision – the applicant for the first home owner grant.
"Registrar" means the Registrar of the Local Court.
"relevant decision" means a taxation decision or a first home owner grant decision.
"royalty", see section 4 of the MRA.
"royalty assessment" means an assessment of liability to pay royalty under Part II of the MRA.
"royalty payer", see the MRA.
"Secretary", see the MRA.
"tax" includes royalty.
"taxation decision" means:
(a) an assessment by the Commissioner under this Act; or
(b) a decision affecting a taxpayer's liability to pay tax made by the Commissioner under a taxation law or the MRA; or
(c) a royalty assessment;
but does not include:
(d) a decision not to make a reassessment; or
(e) a decision not to withdraw an assessment; or
(f) a decision not to make a negotiated assessment; or
(g) a negotiated assessment; or
(h) a reassessment made with the taxpayer's agreement of a tax liability determined by negotiated assessment;
"tax liability" includes a liability to pay royalty.
"taxpayer" includes a royalty payer.
"Tribunal" means the Taxation and Royalty Appeals Tribunal continued by section 130.