Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 10

10 . ^{1M, 1MC}         Delegation by Commissioner

        (1)         The Commissioner may delegate any of the Commissioner’s functions under a taxation Act except —

            (a)         the power to delegate under this section; and

            (b)         the power to issue an identity card; and

            (c)         the power to give an authorisation under section 98(3), 99(1)(a) or 101(2).

        (2)         The delegation must be in writing signed by the Commissioner.

        (3)         A person exercising or performing a power or duty that has been delegated to the person under this section is to be taken to do so in accordance with the terms of the delegation unless the contrary is shown.

        (4)         Nothing in this section limits the ability of the Commissioner to perform a function through an agent.

        (5)         The Commissioner is to keep a register of delegates, which may be kept electronically or otherwise.

        (6)         If a person exercises, or claims to be entitled to exercise, functions delegated by the Commissioner in relation to a taxpayer or a taxpayer’s affairs, the Commissioner must, at the request of the taxpayer, make the relevant entry in the register of delegates, or a print-out of it, available for inspection by the taxpayer or a representative of the taxpayer.

        [Modification, to section 10, to have effect under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7, see Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 48 and endnote 1M.]

[ 10. ^1MC         Modification, to replace section 10, to have effect under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 cl. 53 and endnote 1MC.]