Document ID: chunk:federal_register_of_legislation:F2021C00373:body:0:p22
Version: federal_register_of_legislation:F2021C00373
Segment Type: other
Provision Reference: 
Character Range: 51199–53875

intention appears —
 (a) a reference (however expressed) to an Act administered by the Commissioner is to be read as a reference to —
 (i) an Act of which the Commissioner has the general administration under an arrangement under the Commonwealth Mirror Taxes Act section 9; or
 (ii) an Act administered by the Commissioner as a law of Western Australia;
  and
 (b) a reference to an Act, other than a taxation Act or an Act of another jurisdiction, is to be read as a reference to the Act of that name of the Parliament of Western Australia; and
 (c) a reference to the Public Service is to be read as a reference to the Public Service of Western Australia; and
 (d) a reference to the Treasurer is to be read as a reference to the Treasurer of Western Australia; and
 (e) a reference to the Consolidated Account is to be read as a reference to the Consolidated Account of Western Australia referred to in the Constitution Act 1889 (Western Australia) section 64.
    ".

52. Section 6 repealed
  Section 6 is repealed.

53. Sections 10 and 11 replaced
  Sections 10 and 11 are repealed and the following sections are inserted instead —
"
10. Delegation
 (1) A person to whom the Commissioner has, under the corresponding Taxation Administration Act section 10, delegated a function under a corresponding taxation Act (the "corresponding delegation") is to be taken to have been delegated the equivalent function under the taxation Act that corresponds to the corresponding taxation Act —
 (a) while the corresponding delegation remains in effect; and
 (b) on terms that are the same as the terms of the corresponding delegation.
 (2) A person exercising or performing a power or duty that is taken to have been delegated to the person under this section is to be taken to do so in accordance with terms that are the same as the terms of the corresponding delegation unless the contrary is shown.
 (3) A person who the Commissioner has authorised to perform a function of the Commissioner under a corresponding taxation Act (the "corresponding authorisation") is to be taken to be authorised to perform the equivalent function under the taxation Act that corresponds to the corresponding taxation Act —
 (a) while the corresponding authorisation remains in effect; and
 (b) on terms that are the same as the terms of the corresponding authorisation.
 (4) Nothing in this section limits the ability of the Commissioner to perform a function under a taxation Act through an agent.

11. Tax investigators
 (1) A person who the Commissioner has, under the corresponding Taxation Administration Act section 11, appointed as an investigator is to be taken to be an investigator for