Australian Capital Territory Repealed Acts Australian Capital Territory Repealed ActsThis legislation has been repealed.
8. (1) The Minister may, at any time, terminate the appointment of a person as Commissioner or Deputy Commissioner.
(2) If a person appointed as Commissioner or Deputy Commissioner ceases to be a public servant, the person ceases to hold office as Commissioner or Deputy Commissioner respectively.
9. (1) The Commissioner may, either generally or as otherwise provided by the instrument of delegation, by writing signed by him or her, delegate any of his or her powers or functions under a tax law, other than this power of delegation.
(2) A delegated power or function, when exercised or performed by the delegate, shall, for the purposes of the tax law, be deemed to have been exercised or performed by the Commissioner.
(3) A delegation does not prevent the exercise of a power or the performance of a function by the Commissioner.
(4) A delegation may be made subject to a power of review and alteration by the Commissioner, within a period specified in the instrument of delegation, of acts done pursuant to the delegation.
(5) A delegation under this section continues in force notwithstanding a change in the occupancy of, or a vacancy in, the office of Commissioner, but, for the purposes of the application of subsection 27 (1) of the Interpretation Ordinance 1967 , nothing in any law shall be taken to preclude the revocation or variation of the delegation by the same or a subsequent holder of that office.
10. (1) The Minister may appoint a person to act as Commissioner or Deputy Commissioner:
(a) during a vacancy in the office of Commissioner or Deputy Commissioner respectively, whether or not an appointment has previously been made to the office; or
(b) during any period, or during all periods, when the Commissioner or Deputy Commissioner respectively is absent from duty or from the Territory or is, for any other reason, unable to perform the functions of the respective office;
but a person appointed to act during a vacancy shall not continue to act for more than 12 months.
(2) A person is not eligible for appointment unless he or she is a public servant.
(3) An appointment may be expressed to have effect only in circumstances specified in the instrument of appointment.
(4) Where:
(a) a person is acting in the office of Commissioner or Deputy Commissioner during a period referred to in paragraph (1) (b); and
(b) the respective office becomes vacant during that period;
then, unless the contrary intention appears in the instrument of appointment, the person may continue to act in the office until the Minister otherwise directs, the vacancy is filled or the period of 12 months after the date on which the vacancy occurred expires, whichever happens first.
(5) The Minister may, at any time, terminate the appointment of a person to act as Commissioner or Deputy Commissioner.
(6) The appointment of a person to act as Commissioner or Deputy Commissioner ceases to have effect if:
(a) the person resigns the appointment by writing signed by him or her and delivered to the Minister; or
(b) the person ceases to be a public servant.
(7) While a person is acting as Commissioner or Deputy Commissioner the person has and may exercise all the powers, and shall perform all the functions under each tax law of the Commissioner or Deputy Commissioner respectively, and, for the purposes of the exercise of those powers and the performance of those functions, a tax law has effect as if a reference in it to the Commissioner or Deputy Commissioner included a reference to a person acting in the office of Commissioner or Deputy Commissioner respectively.
(8) The validity of anything done by a person purporting to act pursuant to an appointment under subsection (1) is not invalid because the occasion for the appointment had not arisen, there is a defect or irregularity in connection with the appointment, the appointment had ceased to have effect or the occasion for the person to act had not arisen or had ceased.