TAXATION (ADMINSTRATION) (AMENDMENT) ACT 1990  (No 2 of 1990)

- TABLE OF PROVISIONS

1.   This Act may be cited as the Taxation (Administration) (Amendment) Act 1990.  
2.   In this Act, "Principal Act" means the Taxation (Administration) Act 1987.1  
3.   Section 4 of the Principal Act is amended by omitting from the definitions of "Commissioner" and "Deputy Commissioner" in subsection (1) "Collections".  
4.   Section 5 of the Principal Act is amended--  
5.   Section 6 of the Principal Act is amended--  
6.   Section 9 of the Principal Act is amended--  
7.   Section 10 of the Principal Act is amended--  
8.   Section 11 of the Principal Act is amended by omitting "working of each tax law" and substituting "exercise of the Commissioner's powers and functions".  

TAXATION (ADMINSTRATION) (AMENDMENT) ACT 1990
- LONG TITLE
An Act to amend the Taxation
(Administration) Act 1987
 Short title

TAXATION (ADMINSTRATION) (AMENDMENT) ACT 1990
- SECT 1
1.  This Act may be cited as the Taxation (Administration) (Amendment) Act 1990.
 Principal Act

TAXATION (ADMINSTRATION) (AMENDMENT) ACT 1990
- SECT 2
2.  In this Act, "Principal Act" means the Taxation (Administration) Act 1987.1
 Interpretation

TAXATION (ADMINSTRATION) (AMENDMENT) ACT 1990
- SECT 3
3.  Section 4 of the Principal Act is amended by omitting from the definitions of "Commissioner" and "Deputy Commissioner" in subsection (1) "Collections".
 Commissioner

TAXATION (ADMINSTRATION) (AMENDMENT) ACT 1990
- SECT 4
4.  Section 5 of the Principal Act is amended--
     (a)     by omitting from subsection (1) "Collections";
and
     (b)     by omitting subsection (2).
 Deputy Commissioner

TAXATION (ADMINSTRATION) (AMENDMENT) ACT 1990
- SECT 5
5.  Section 6 of the Principal Act is amended--
     (a)     by omitting from subsection (1) "Collections";
and
     (b)     by omitting from subsection (2) "under a tax law, and
reference in a tax law to the Commissioner shall" and substituting
"and a reference in any law to the Commissioner is to".
 Delegation

TAXATION (ADMINSTRATION) (AMENDMENT) ACT 1990
- SECT 6
6.  Section 9 of the Principal Act is amended--
     (a)     by omitting subsection (1) and substituting the following
subsection:
"(1)  The Commissioner may, by writing signed by him or her, delegate
any of his or her powers or functions."; and
     (b)     by omitting subsections (2) and (3).
 Acting appointments

TAXATION (ADMINSTRATION) (AMENDMENT) ACT 1990
- SECT 7
7.  Section 10 of the Principal Act is amended--
     (a)     by omitting paragraphs (1) (a) and (b) and substituting the
following paragraphs:
     "(a)     during a vacancy in the relevant office, whether or not an
appointment has previously been made to the office; or
         (b)     during any period, or during all periods, when the holder of the
relevant office is absent from duty or from the Territory or is, for any other
reason, unable to perform the functions of that office;";
     (b)     by omitting from paragraph 4 (b) "respective";
and
     (c)     by omitting from subsection (7) all the words after
"functions" (first occurring) and substituting "of the
relevant office and a reference in any law to the Commissioner or the Deputy
Commissioner, as the case may be, is to be read, so far as is necessary to give
effect to this subsection, as including a reference to the person acting in the
relevant office".
 Annual report

TAXATION (ADMINSTRATION) (AMENDMENT) ACT 1990
- SECT 8
8.  Section 11 of the Principal Act is amended by omitting "working of each tax law" and substituting "exercise of the Commissioner's powers and functions".

TAXATION (ADMINSTRATION) (AMENDMENT) ACT 1990
- NOTES
NOTE

1.    Ordinance No. 41, 1987, as amended by Ordinance Nos. 6, 33, 53 and 54,
1988; Nos. 20, 21 and 38, 1989.

[Presentation speech made in Assembly on  23 November
1989.]

(c)  Australian Capital Territory
2003

TAXATION (ADMINSTRATION) (AMENDMENT) ACT 1990
- NOTES

AUSTRALIAN CAPITAL TERRITORY
No. 2 of 1990
    
    [Notified in ACT Gazette S8:  2 March 1990]