Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 295

295. Sections 6 and 6A of the Principal Act are repealed and the following
sections are substituted: Leave of absence

"6. The Minister may grant leave of absence to the Commissioner or a Second
Commissioner on such terms as to remuneration or otherwise as the Minister
determines in writing. Resignation

"6A. The Commissioner or a Second Commissioner may resign his or her office by
writing signed by the Commissioner or Second Commissioner, as the case may be,
and delivered to the Governor-General. Acting appointments

"6B. (1) The Governor-General 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.

"(2) The Governor-General 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.

"(3) An appointment of a person under sub-section (1) or (2) may be expressed
to have effect only in such circumstances as are specified in the instrument
of appointment.

"(4) A person appointed under sub-section (1) or (2) to act during a vacancy
shall not continue so to act for more than 12 months.

"(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 sub-section (3), the person
may continue so to act until the Governor-General otherwise directs, the
vacancy is filled or a period of 12 months from the date on which the vacancy
occurs expires, whichever first happens.

"(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.

"(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.

"(8) The Governor-General 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.

"(9) A person appointed under sub-section (1) or (2) may resign the
appointment by writing signed by the person and delivered to the
Governor-General.

"(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. Suspension and removal from office of Commissioner or
Second Commissioner

"6C. (1) The Governor-General may remove the Commissioner or a Second
Commissioner from office on an address praying for the removal of the
Commissioner or the Second Commissioner, as the case may be, on the ground of
proved misbehaviour or physical or mental incapacity being presented to the
Governor-General by each House of the Parliament in the same session of the
Parliament.

"(2) The Governor-General may suspend the Commissioner or a Second
Commissioner from office on the ground of misbehaviour or physical or mental
incapacity.

"(3) Where the Governor-General suspends the Commissioner or a Second
Commissioner, the Minister shall cause a statement of the grounds of the
suspension to be laid before each House of the Parliament within 7 sitting
days of that House after the suspension.

"(4) If, at the expiration of 15 sitting days of a House of the Parliament
after the day on which the statement was laid before that House, an address
under sub-section (1) has not been presented to the Governor-General by each
House of the Parliament, the suspension terminates.

"(5) The suspension of the Commissioner or a Second Commissioner from office
under this section does not affect any entitlement of the Commissioner or
Second Commissioner, as the case may be, to be paid remuneration and
allowances.

"(6) If-

   (a)  the Commissioner or a Second Commissioner becomes bankrupt, applies to
        take the benefit of any law for the relief of bankrupt or insolvent
        debtors, compounds with his or her creditors or makes an assignment of
        his or her remuneration for their benefit;

   (b)  the Commissioner or a Second Commissioner engages, except with the
        approval of the Minister, in paid employment outside the duties of the
        office of Commissioner or Second Commissioner, as the case may be; or

   (c)  the Commissioner or a Second Commissioner is absent from duty, except
        on leave of absence granted by the Minister, for 14 consecutive days
        or 28 days in any 12 months, the Governor-General shall remove the
        Commissioner or Second Commissioner, as the case may be, from office.

"(7) The Governor-General may, with the consent of the Commissioner or a
Second Commissioner, retire the Commissioner or Second Commissioner, as the
case may be, from office on the ground of physical or mental incapacity.

"(8) The Commissioner or a Second Commissioner shall not be suspended, removed
or retired from office except as provided by this section. Powers of Second
Commissioner

"6D. (1) Subject to sub-section (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.

"(2) Sub-section (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.

"(3) 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.

"(4) 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.".