TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 9 9. (1) The Commissioner may, either generally or as otherwise provided by the instrument of delegation, by writing signed by him or her, delegate any of his or her powers or functions under a tax law, other than this power of delegation.

Australian Capital Territory Repealed Acts

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This legislation has been repealed.

TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 9

9. (1) The Commissioner may, either generally or as otherwise provided by the instrument of delegation, by writing signed by him or her, delegate any of his or her powers or functions under a tax law, other than this power of delegation.

(2) A delegated power or function, when exercised or performed by the delegate, shall, for the purposes of the tax law, be deemed to have been exercised or performed by the Commissioner.

(3) A delegation does not prevent the exercise of a power or the performance of a function by the Commissioner.

(4) A delegation may be made subject to a power of review and alteration by the Commissioner, within a period specified in the instrument of delegation, of acts done pursuant to the delegation.

(5) A delegation under this section continues in force notwithstanding a change in the occupancy of, or a vacancy in, the office of Commissioner, but, for the purposes of the application of subsection 27 (1) of the Interpretation Ordinance 1967 , nothing in any law shall be taken to preclude the revocation or variation of the delegation by the same or a subsequent holder of that office.

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