In this Act unless the context otherwise provides,

"Commissioner" means the Commissioner of Internal Revenue appointed under section 8 of the Internal Revenue Service Law, 1986 (P.N.D.C.L. 143);

"conveyance on sale" means a transfer by an owner of the absolute interest in a property to a purchaser for consideration and includes an instrument, decree or order of a court or the Commissioner, where a property, estate or interest in a property on sale, is transferred to or vested in a purchaser or the purchaser's representative;

"court" means a court of competent jurisdiction;

"document" means anything on which things are written, printed or inscribed and which gives information whether stored electronically or otherwise;

"impressed stamp" includes an imprint authorised by the Commissioner that denotes the payment of the appropriate stamp duty;

"instrument" includes a written or printed document;

"material" includes a type of material on which words or figures can be expressed;

"Minister" means the Minister responsible for Finance;

"mortgage" means a contract charging immovable property as security for the due repayment of debt and an interest accruing on the debt or for the performance of some obligation which is given in accordance with the terms of the contract, and for the purposes of this Act includes an agreement or a bond accompanied with a deposit of title documents for making a mortgage of an immovable property comprised in the title documents;

"prescribe" means prescribed by Regulations;

"Service" means the Internal Revenue Service established under the Internal Revenue Service Law, 1986 (P.N.D.C.L. 143);

"write" includes a mode in which words or figures can be expressed on materials.