SALES TAX PROCEDURE ACT 1934 (Repealed)

S 4 substituted by No 123 of 1984, s 287, effective 14 December 1984. S 4 formerly read:

(1) 

The Commissioner may, in relation to any particular matters or class of matters, or to any particular State or part of the Commonwealth, by writing under his hand, delegate to the Second Commissioner, a Deputy Commissioner of Taxation or other person all or any of his powers or functions under this Act or the Regulations (except this power of delegation) so that the delegated powers or functions may be exercised by the Second Commissioner, the Deputy Commissioner or person with respect to the matters or class of matters or the State or part of the Commonwealth specified in the instrument of delegation.

(2) 

Every delegation under this section shall be revocable at will, but any delegation shall not prevent the exercise of any power or function by the Commissioner.

(3) 

Any delegation under this section may be made subject to a power of review and alteration, within the period specified in the instrument of delegation, by the Commissioner of any act done in pursuance of the delegation.