Section 2: Interpretation

2. Interpretation In this Act— “Authority” means the Mauritius Revenue Authority established under the Mauritius Revenue Authority Act; “business” includes— (a) any trade, commerce or manufacture; and (b) any activity in the nature of trade, commerce or manufacture; “Director-General” means the Director-General of the Authority; “designated establishment” means premises or a set of premises— (a) used in connection with the carrying on of any of the businesses specified in the First Schedule; and H9 – 1 [Issue 1] (b) designated as such by the Minister, by regulations; “financial year” means the period extending from 1 July in any year to 30 June in the following year; “manager”, in relation to a designated establishment, means the person who is in charge of or carries on business at the designated establishment and includes its owner; “Minister” means the Minister to whom responsibility for the subject of finance is assigned; “month” includes part of a month; “officer” has the same meaning as in the Value Added Tax Act; “qualified auditor” has the same meaning as in the Income Tax Act; “record” means the record specified in section 6; “return” means the return specified in section 7; “tax”— (a) means the tax payable under section 3; and (b) includes any penalty under section 12; “taxable receipts”— (a) means the gross receipts in respect of all goods and services supplied by a designated establishment; but (b) does not include the tax recoverable under section 3 (4). [S. 2 amended by Act 25 of 1994; Act 13 of 1996; Act 2 of 1998; s. 27 (9) (a) of Act 33 of 2004 w.e.f. 1 July 2006.]