Taxation Laws Amendment Act (No. 3) 1992 (98 of 1992)

Part 5   AMENDMENT OF THE TAXATION ADMINISTRATION ACT 1953

100   Appearance by Commissioner etc.

Section 15 of the Principal Act is amended by adding at the end the following subsection:

"(4) This section applies in relation to the Development Allowance Authority Act 1992 as if:

(a) that Act were a taxation law; and

(b) references in this section to the Commissioner were references to the Development Allowance Authority; and

(c) references in this section to a Second Commissioner or to a Deputy Commissioner were omitted.".