Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 5

5. (1) A Second Commissioner has all the powers and may perform all the
functions of the Commissioner under this Act.

(2) The exercise of a power or the performance of a function of the
Commissioner under this Act by a Second Commissioner does not prevent the
exercise of that power or performance of that function by the Commissioner.

(3) The Commissioner has, in relation to an act of a Second Commissioner, the
same power as if that act were done by himself.

(4) Where, under this Act, the exercise of a power or the performance of a
function by the Commissioner, or the operation of any provision of this Act,
is dependent upon the opinion, belief or state of mind of the Commissioner in
relation to a matter, that power may be exercised or that function may be
performed by a Second Commissioner, or that provision may operate, upon the
opinion, belief or state of mind of that Second Commissioner in relation to
that matter.

(5) A reference in this Act to the Commissioner shall be deemed to include-

   (a)  in respect of matters as to which a Second Commissioner has exercised
        a power or performed a function under this Act-a reference to that
        Second Commissioner;

   (b)  in respect of matters as to which a Deputy Commissioner has exercised
        a power or performed a function under this Act-a reference to that
        Deputy Commissioner; and

   (c)  in respect of matters as to which any other person has exercised a
        power or performed a function under this Act conferred upon him by
        delegation-a reference to that other person.