S 31 repealed by No 145 of 2010, s 3 and Sch 2 item 90, effective 17 December 2010. S 31 formerly read:
SECTION 31 PERSONS TO WHOM PART APPLIES
31(1)
This Part applies to a person who is or has been:
(a)
the Commissioner, a Second Commissioner of Taxation or a Deputy Commissioner of Taxation; or
(b)
a person engaged under the
Public Service Act 1999
in the Agency (within the meaning of that Act) of which the Commissioner is the Agency Head; or
(c)
otherwise appointed or employed by, or a provider of services for, the Commonwealth.
History
S 31(1) amended by No 128 of 1999.
31(2)
Oath or declaration.
A person to whom this Part applies must, if and when required by the Commissioner to do so, make an oath or declaration to maintain secrecy in accordance with this Part.
31(3)
The Commissioner may determine, in writing:
(a)
the form of the oath or declaration; and
(b)
the manner in which the oath or declaration must be made.
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