Pay-Roll Tax Assessment Act 1941 (REPEALED)
Subject to this section, a Second Commissioner shall have and may exercise all the powers and functions of the Commissioner under this Act.
(2)
Where in this Act the exercise of any power or function by the Commissioner or the operation of any provision of this Act is dependent upon the opinion, belief or state of mind of the Commissioner in relation to any matter, that power or function may be exercised by a Second Commissioner or that provision may operate (as the case may be) upon the opinion, belief or state of mind of a Second Commissioner in relation to that matter.
(3)
Nothing in this section shall be deemed to confer upon a Second Commissioner any power or function of the Commissioner under section four or ten of this Act, or to prevent the exercise of any power or function by the Commissioner under this Act, and the Commissioner shall have, in relation to any act of a Second Commissioner, the same power as if that act were done by himself.
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