Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 296

296. Section 8 of the Principal Act is amended-

   (a)  by omitting sub-sections (1), (2) and (3) and substituting the
        following sub-sections:

"(1) The Commissioner may, either generally or as otherwise provided by the
instrument of delegation, by writing signed by the Commissioner, delegate to a
Deputy Commissioner or any other person all or any of the Commissioner's
powers or functions under a taxation law or any other law of the Commonwealth
or a Territory, other than this power of delegation.

"(2) Subject to sub-section (5), a power or function so delegated, when
exercised or performed by the delegate, shall, for the purposes of the
taxation law or the other law, as the case may be, be deemed to have been
exercised or performed by the Commissioner.";

   (b)  by omitting from sub-section (4) "is revocable at will and";

   (c)  by omitting from sub-section (4) "of Taxation";

   (d)  by omitting from sub-section (5) "of Taxation" (first occurring);
(e) by omitting from sub-section (5) all the words after "the delegation"; and

   (f)  by adding at the end thereof the following sub-section:

"(6) 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 sub-section 33 (3) of the Acts 
Interpretation Act 1901 to a delegation under this section, 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.".