Auctioneers Act 1928 [Full Act]

Interpretation

[Auctioneer] means a person licensed under this Act to carry on business as an auctioneer, and where the context requires includes a person authorised by a licence under this Act to conduct sales by auction

Protected Objects Act 1975 [Full Act]

Interpretation

[auctioneer] means an auctioneer as defined in section 2 of the Auctioneers Act 1928

Goods and Services Tax Act 1985 [Full Act]

Special cases
Agents and auctioneers

For the purposes of subsection (5) of this section, the expression [auctioneer] means a registered person carrying on a taxable activity which comprises or includes the supply by auction of goods as an auctioneer or agent for or on behalf of another person (hereafter in this section referred to as a principal).