INCOME TAX ASSESSMENT ACT 1936

PART II - ADMINISTRATION  

SECTION 8   8   COMMISSIONER  


The Commissioner shall have the general administration of this Act.
Note:

An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953 .

FORMER SECTION 9   9   SECOND COMMISSIONER  
(Repealed by No 1 of 1953)

FORMER SECTION 10   10   POWERS OF SECOND COMMISSIONER  
(Repealed by No 123 of 1984)

FORMER SECTION 11   11   DEPUTY COMMISSIONERS  
(Repealed by No 1 of 1953)

FORMER SECTION 12   12   DELEGATION BY THE COMMISSIONER  
(Repealed by No 1 of 1953)

FORMER SECTION 13   13   REFERENCES TO COMMISSIONER  
(Repealed by No 123 of 1984)

SECTION 14   ANNUAL REPORT  

14(1)  
The Commissioner shall, as soon as practicable after 30 June in each year, prepare and furnish to the Minister a report on the working of this Act, including any breaches or evasions of this Act of which the Commissioner has notice.

14(2)  


The Minister shall cause a copy of a report furnished to him or her under subsection (1) to be laid before each House of the Parliament within 15 sitting days of that House after the day on which he or she receives the report.

14(3)  


For the purposes of section 34C of the Acts Interpretation Act 1901 , a report that is required by subsection (1) to be furnished as soon as practicable after 30 June in a year shall be taken to be a periodic report relating to the working of this Act during the year ending on that 30 June.

FORMER SECTION 15   15   GOVERNOR-GENERAL MAY MAKE ARRANGEMENTS WITH GOVERNOR OF STATE  
(Repealed by No 87 of 1978)

FORMER SECTION 16   16   OFFICERS TO OBSERVE SECRECY  
(Repealed by No 145 of 2010)

FORMER SECTION 16A   16A   PROVISIONS RELATING TO THE FITZGERALD INQUIRY  
(Repealed by No 145 of 2010)