Taxation Administration Act 1953
Subject to subsection (2) and to the regulations, a Second Commissioner has all the powers, and may perform all the functions, of the Commissioner under a taxation law.
6D(2) [Subsec (1) not applicable]Subsection (1) does not apply in relation to:
(a) section 8 of this Act; or
(b) a provision of a taxation law that:
(i) provides that the Commissioner has the general administration of the taxation law; or
6D(3) [Deemed performance by Commissioner]
(ii) requires the Commissioner to furnish to the Minister a report on the working of the taxation law during any period.
When a power or function of the Commissioner under a taxation law is exercised or performed by a Second Commissioner, the power or function shall, for the purposes of the taxation law, be deemed to have been exercised or performed by the Commissioner.
6D(4) [Commissioner's powers and functions]The exercise of a power, or the performance of a function, of the Commissioner under a taxation law by a Second Commissioner does not prevent the exercise of the power, or the performance of the function, by the Commissioner.
6D(5)(Repealed by No 54 of 2003)
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