Commonwealth Numbered Acts

TAXATION (INTEREST ON OVERPAYMENTS) ACT 1983No. 12, 1983 - SECT 6

6. A reference in this Act to the Commissioner includes-

   (a)  in respect of matters as to which a Second Commissioner has exercised
        a power or performed a function-a reference to the
        Second Commissioner;

   (b)  in respect of matters as to which a Deputy Commissioner has exercised
        a power or performed a function delegated to him by the Commissioner-a
        reference to the Deputy Commissioner; and

   (c)  in respect of matters as to which any other person has exercised a
        power or performed a function delegated to him by the Commissioner-a
        reference to the other person.