Northern Territory Numbered Acts Northern Territory Numbered Acts(1) In this Act:
"approved form" means a form approved by the Commissioner for use under the provision in which the expression appears.
"assessment" means an assessment, or a reassessment, made under this Act.
"authorised officer", see section 15.
"Commissioner" means the person holding or acting in the office of Commissioner of Territory Revenue.
"court" includes a judicial or administrative tribunal or other body with power to summon witnesses.
"disclosure", of information, includes producing a document containing the information to a person, or permitting, or assisting, a person to gain access to the information or a document containing it.
due – tax falls due for payment at the end of the period allowed for its payment by or under a taxation law.
"due date" means the date on which tax falls due for payment under a taxation law.
"event" includes:
(a) a series of events; and
(b) a state of affairs;
"exercise" a function means, if the function is in the nature of a duty, perform the function.
"function" includes power, authority and duty.
"instalment arrangement" means an arrangement, approved by the Commissioner, for the payment of tax by instalments.
"market interest rate", see section 35(2).
"notice" means written notice.
"overpayment", of tax, means a payment made to the Commissioner by a taxpayer in excess of the taxpayer's tax liability and includes a payment made in purported satisfaction of a tax liability that does not actually exist.
"premises" includes:
(a) land and a structure on land; and
(b) a vehicle; and
(c) a vessel; and
(d) an aircraft.
"primary tax" means tax exclusive of interest and penalty tax.
"record" includes:
(a) a documentary record; and
(b) a record made by an electronic, electromagnetic, photographic or optical process; and
(c) any other kind of record.
"refund", of tax, includes a credit given to the taxpayer against present or future liabilities for tax.
"return" means a return, statement, declaration, application, report or other record that:
(a) a person is required or authorised under a taxation law to make or lodge; and
(b) is liable to tax or records matters in respect of which there is or may be a tax liability.
"service", of a document, extends to the giving, sending, or lodging of a document.
"statutory interest rate", see section 35.
"tax" means a tax, duty or levy under a taxation law, and includes the following:
(a) interest and penalty tax;
(b) any other amount:
(i) paid or payable by a taxpayer to the Commissioner or the Territory under a taxation law; or
(ii) actually paid to the Commissioner in purported compliance with a taxation law.
Examples for paragraph (b)
1 The cost (where payable by a taxpayer) of a valuation required by the Commissioner.
2 The costs of recovery of tax (including costs awarded in favour of the Commissioner in court proceedings).
3 Fines and costs awarded against a taxpayer in proceedings for a tax prosecution.
"taxation law" means any of the following:
(a) this Act;
(b) the Pay-roll Tax Act ;
(c) the Stamp Duty Act ;
(d) regulations under any of those Acts.
"tax default" means a failure by a taxpayer to pay, in accordance with a taxation law, the whole or part of the tax that the taxpayer is liable to pay.
"tax liability" means a liability to pay tax under a taxation law.
"tax officer" means:
(a) the Commissioner; or
(b) an authorised officer; or
(c) any other person engaged (as an officer, employee or otherwise) in the administration or enforcement of a taxation law or in related functions.
"taxpayer" means a person:
(a) who has paid tax; or
(b) who has been assessed as liable (or not liable) to pay tax; or
(c) who is or may be liable to pay tax.
"tax prosecution" means a prosecution for an offence against a taxation law.
"tax record" means a record required to be made or kept under a taxation law.
"transaction" includes an event or matter that may give rise to a tax liability under a taxation law.
"valuer" means a certified practising valuer who is a member of the Australian Property Institute, and includes a person who, in the Commissioner's opinion, has equivalent qualifications.
(2) If a taxation law provides that a decision or assessment is not subject to judicial review, no court has jurisdiction to entertain any question about the validity or correctness of the decision or assessment.