TAXATION ADMINISTRATION ACT 1953

PART II - COMMISSIONER OF TAXATION, SECOND COMMISSIONER OF TAXATION AND DEPUTY COMMISSIONER OF TAXATION  

SECTION 6D   POWERS OF SECOND COMMISSIONER  

6D(1)   [Powers subject to subsec (2)]  

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

(ii) requires the Commissioner to furnish to the Minister a report on the working of the taxation law during any period.

6D(3)   [Deemed performance by Commissioner]  

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(Repealed by No 54 of 2003)




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