Commonwealth Consolidated ActsIn this Part, unless the contrary intention appears:
"Australian tax" means tax imposed by a law of the Commonwealth or of a Territory.
"Reserve Bank or Bank" means the Reserve Bank of Australia.
"tax clearance certificate or certificate" means a certificate issued under section 14C.
"taxation law" means a law of the Commonwealth or of a Territory imposing a tax or otherwise dealing with Australian tax.
"this Part" includes Part IVC of the Taxation Administration Act 1953 , insofar as that Part relates to this Part.