Taxation Administration Act 1953
The Minister may appoint a person to act in the office of Commissioner of Taxation: (a) during a vacancy in that office; or (b) during any period, or during all periods, when the person holding that office is absent from duty or from Australia or is, for any other reason, unable to perform the functions of that office.
Note:
For rules that apply to acting appointments, see section 33A of the Acts Interpretation Act 1901 .
Hide history note
View history noteS 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.
6B(2)
The Minister may appoint a person to act in an office of Second Commissioner of Taxation: (a) during a vacancy in that office; or (b) during any period, or during all periods, when the person holding the office of Second Commissioner of Taxation is absent from duty or from Australia, is acting in the office of Commissioner of Taxation or is, for any other reason, unable to perform the functions of the office of Second Commissioner of Taxation.
Note:
For rules that apply to acting appointments, see section 33A of the Acts Interpretation Act 1901 .
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.
6B(3)
(Repealed by No 46 of 2011)
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.
6B(4)
(Repealed by No 46 of 2011)
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.
6B(5)
(Repealed by No 46 of 2011)
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.
6B(6)
While a person is acting in the office of Commissioner of Taxation, the person has and may exercise all the powers, and shall perform all the functions, of the Commissioner under this Act or any other law.
6B(6A)
For the purposes of subsection (6) , the Commissioner ' s powers and functions include powers and functions given to the Commissioner in his or her capacity as Registrar of the Australian Business Register.
[ CCH Note: S 6B(6A) will be substituted by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 1431, effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under Subdiv 426-C heading. S 6B(6A) will read:
]
6B(6A)
For the purposes of subsection (6) , if the Commissioner is appointed as the Registrar under section 6 of the Commonwealth Registers Act 2020 , the Commissioner ' s powers and functions include powers and functions given to the Commissioner in the Commissioner ' s capacity as that Registrar.
S 6B(6A) inserted by No 85 of 1999.
6B(7)
While a person is acting in an office of Second Commissioner of Taxation, the person has and may exercise all the powers, and shall perform all the functions, of the Second Commissioner under this Act or any other law.
6B(8)
(Repealed by No 46 of 2011)
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.
6B(9)
(Repealed by No 46 of 2011)
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.
6B(10)
(Repealed by No 46 of 2011)
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.
6B(11)
(Repealed by No 4 of 2007 )
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.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
