Australian Capital Territory Repealed Acts

This legislation has been repealed.

TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 6

(2) The Deputy Commissioner may, subject to any direction of the Commissioner, exercise any power and perform any function of the Commissioner under a tax law, and reference in a tax law to the Commissioner shall be read, so far as is necessary for the purpose of giving effect to this subsection, as including a reference to the Deputy Commissioner.

(3) A person dealing with the Deputy Commissioner is not bound to enquire whether the Deputy Commissioner, in exercising a power or performing a function in connection with the dealing:

        (a)     was subject to a direction of the Commissioner; or

        (b)     complied with a direction of the Commissioner to which the Deputy Commissioner was subject.

Eligibility for office