South Australian Numbered Acts

STATUTES AMENDMENT AND REPEAL (TAXATION ADMINISTRATION) ACT 2008 (NO 38 OF 2008) - SECT 21

21—Substitution of section 31

Section 31—delete the section and substitute:

31—Delegation

        (1)         The Minister or the Commissioner may delegate a power, function or duty vested in or conferred on the Minister or the Commissioner (as the case may be) under this Act—

            (a)         to a particular person or body; or

            (b)         to the person for the time being occupying a particular office or position.

        (2)         A power, function or duty delegated under this section may, if the instrument of delegation so provides, be further delegated.

        (3)         A delegation—

            (a)         must be by instrument in writing; and

            (b)         may be absolute or conditional; and

            (c)         does not derogate from the power of the delegator to act in a matter; and

            (d)         is revocable at will by the delegator.

31A—Evidence

Section 115 of the Taxation Administration Act 1996 applies for the purposes of this Act as if—

            (a)         this Act were a taxation law for the purposes of that Act; and

            (b)         an assessment under this Act of a person's liability to pay a levy (including interest and a penalty levy under Part 3 Division 1) were an assessment by the Commissioner under that Act of the tax liability of a person; and

            (c)         a reference in that section to the Commissioner included a reference to the Minister.