S 6B(1) amended by No 46 of 2011, s 3 and Sch 2 item 1109, by inserting a note at the end, effective 27 December 2011. No 46 of 2011, s 3 and Sch 3 items 10 and 11 contain the following saving and transitional provisions:

10 Saving - appointments  
10
The amendments made by Schedule 2 do not affect the validity of an appointment that was made under an Act before the commencement of this item and that was in force immediately before that commencement. 11 Transitional regulations  
11
The Governor-General may make regulations prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments and repeals made by Schedules 1 and 2.

S 6B(1) amended by No 4 of 2007 , s 3 and Sch 2 item 17, by substituting " Minister " for " Prime Minister " , effective 19 February 2007. Act No 4 of 2007 , s 3 and Sch 2 item 19 contained the following transitional provision:

19 Transitional  
An appointment made by the Prime Minister under section 6B of the Taxation Administration Act 1953 before the commencement of this item [ ie 19 February 2007] and in force at that commencement continues to have effect after that commencement according to its terms as if it had been made by the Minister just after that commencement.

S 6B(1) amended by No 62 of 1987.

S 6B(2) amended by No 46 of 2011, s 3 and Sch 2 item 1109, by inserting a note at the end, effective 27 December 2011. For saving and transitional provisions see note under s 6B(1).

S 6B(2) amended by No 4 of 2007 , s 3 and Sch 2 item 17, by substituting " Minister " for " Prime Minister " , effective 19 February 2007. For transitional provision see note under s 6B(1).

S 6B(2) amended by No 62 of 1987.

S 6B(3) repealed by No 46 of 2011, s 3 and Sch 2 item 1110, effective 27 December 2011. For saving and transitional provisions see note under s 6B(1). S 6B(3) formerly read:

6B(3)
An appointment of a person under subsection (1) or (2) may be expressed to have effect only in such circumstances as are specified in the instrument of appointment.

S 6B(4) repealed by No 46 of 2011, s 3 and Sch 2 item 1110, effective 27 December 2011. For saving and transitional provisions see note under s 6B(1). S 6B(4) formerly read:

6B(4)
A person appointed under subsection (1) or (2) to act during a vacancy shall not continue so to act for more than 12 months.

S 6B(5) repealed by No 46 of 2011, s 3 and Sch 2 item 1110, effective 27 December 2011. For saving and transitional provisions see note under s 6B(1). S 6B(5) formerly read:

6B(5)
Where a person is acting in the office of Commissioner of Taxation in accordance with paragraph (1)(b) or in an office of Second Commissioner of Taxation in accordance with paragraph (2)(b) and the office becomes vacant while the person is so acting, then, subject to subsection (3), the person may continue so to act until the Minister otherwise directs, the vacancy is filled or a period of 12 months from the date on which the vacancy occurs expires, whichever first happens.

S 6B(5) amended by No 4 of 2007 , s 3 and Sch 2 item 17, by substituting " Minister " for " Prime Minister " , effective 19 February 2007. For transitional provision see note under s 6B(1).

S 6B(5) amended by No 62 of 1987.

S 6B(6A) inserted by No 85 of 1999.

S 6B(8) repealed by No 46 of 2011, s 3 and Sch 2 item 1110, effective 27 December 2011. For saving and transitional provisions see note under s 6B(1). S 6B(8) formerly read:

6B(8)
The Minister may:

(a) determine the terms and conditions of appointment, including remuneration and allowances, of a person acting in the office of Commissioner of Taxation or in an office of Second Commissioner of Taxation; and

(b) terminate such an appointment at any time.

S 6B(8) amended by No 4 of 2007 , s 3 and Sch 2 item 17, by substituting " Minister " for " Prime Minister " , effective 19 February 2007. For transitional provision see note under s 6B(1).

S 6B(8) amended by No 62 of 1987.

S 6B(9) repealed by No 46 of 2011, s 3 and Sch 2 item 1110, effective 27 December 2011. For saving and transitional provisions see note under s 6B(1). S 6B(9) formerly read:

6B(9)
A person appointed under subsection (1) or (2) may resign the appointment by writing signed by the person and delivered to the Minister.

S 6B(9) amended by No 4 of 2007 , s 3 and Sch 2 item 17, by substituting " Minister " for " Prime Minister " , effective 19 February 2007. For transitional provision see note under s 6B(1).

S 6B(9) amended by No 62 of 1987.

S 6B(10) repealed by No 46 of 2011, s 3 and Sch 2 item 1110, effective 27 December 2011. For saving and transitional provisions see note under s 6B(1). S 6B(10) formerly read:

6B(10)
The validity of anything done by or in relation to a person purporting to act in the office of Commissioner of Taxation or in an office of Second Commissioner of Taxation shall not be called in question on the ground that the occasion for the appointment had not arisen, that there was a defect or irregularity in or in connection with the appointment, that the appointment had ceased to have effect or that the occasion for the person to act had not arisen or had ceased.

S 6B(11) repealed by No 4 of 2007 , s 3 and Sch 2 item 18, effective 19 February 2007. For transitional provision see note under s 6B(1). S 6B(11) formerly read:

6B(11)
A power conferred on the Prime Minister by this section may be exercised on the Prime Minister ' s behalf by the Treasurer, where the Treasurer is authorised by the Prime Minister to do so.

S 6B(11) inserted by No 62 of 1987.

S 6B inserted by No 123 of 1984.