Northern Territory Numbered Acts

TAXATION ADMINISTRATION ACT 2007 (NO 28 OF 2007) - SECT 62

In this Division:

"land", see section 4(1) of the Stamp Duty Act .

"land-holding corporation", see section 4(1) of the Stamp Duty Act .

"linked entity", see section 56NA of the Stamp Duty Act .

"mining tenement", see section 4(1) of the Stamp Duty Act .

"register" means:

    (a)     for land registered under the Land Title Act  – the land register; or

    (b)     for a mining tenement – the appropriate statutory register.

"registration authority" means:

    (a)     for land registered under the Land Title Act  – the Registrar-General; or

    (b)     for a mining tenement – the authority responsible for administering the register.

"taxable transaction" means an instrument or transaction in respect of which tax is payable.