Disputed tax definitions clarify who may declare and how tax arrears and designated authorities are identified.

Definitions set key terms for the Scheme: "declarant" is a person making the section 88 declaration; "designated authority" is the notified officer of Commissioner rank for direct or indirect tax arrears; "disputed tax" and related terms identify the portion of tax, income, expenditure, interest, wealth or gift attributable to the disputed tax for an assessment year; "direct tax enactment" and "indirect tax enactment" are specified statutes; "person" is broadly defined; "tax arrear" is defined separately for direct and indirect taxes and excludes erroneous refunds and unquantified duties on seized goods; payments made voluntarily or under protest are not treated as unpaid.

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