INCOME TAX ASSESSMENT AMENDMENT ACT (NO. 3) 1979 NO. 62, 1979 INCOME TAX ASSESSMENT AMENDMENT ACT (NO. 3) 1979 NO. 62, 1979 - TABLE OF PROVISIONS 1. Short title. 2. Commencement 3. Release of taxpayers from liability in cases of hardship INCOME TAX ASSESSMENT AMENDMENT ACT (NO. 3) 1979 No. 62 of 1979 - SECT 1 Short title. INCOME TAX ASSESSMENT AMENDMENT ACT (No. 3) 1979 No. 62 of 1979 An Act to amend section 265 of the Income Tax Assessment Act 1936. BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows: Short title, &c. 1. (1) This Act may be cited as the Income Tax Assessment Amendment Act (No. 3) 1979.*1* (2) The Income Tax Assessment Act 1936*2* is in this Act referred to as the Principal Act. INCOME TAX ASSESSMENT AMENDMENT ACT (NO. 3) 1979 No. 62 of 1979 - SECT 2 Commencement 2. This Act shall come into operation on the day on which it receives the Royal Assent.*1* INCOME TAX ASSESSMENT AMENDMENT ACT (NO. 3) 1979 No. 62 of 1979 - SECT 3 Release of taxpayers from liability in cases of hardship 3. Section 265 of the Principal Act is amended- (a) by omitting from sub-section (3) ''a member of a Board of Review constituted under this Act'' and substituting ''a Board of Review''; (b) by omitting sub-section (4) and substituting the following sub-sections: ''(4) An application that is referred to a Board of Review under sub-section (3) shall be dealt with in accordance with sub-sections (5) to (9) (inclusive) by a person (in this section referred to as the 'designated person') who- (a) is a member of that Board (who may be the Chairman of that Board); or (b) is an officer of the Department of the Treasury who performs administrative duties for that Board, and is designated by the Chairman of that Board. ''(4A) A designation for the purposes of sub-section (4) may be a designation of a person as the person who is to deal with applications included in a class of applications.''; (c) by omitting from sub-section (5) ''member of the Board of Review'' (wherever occurring) and substituting ''designated person''; (d) by inserting in sub-section (5) ''or affirmation'' after ''oath''; (e) by omitting from sub-sections (6), (7) and (8) ''member of the Board of Review'' (wherever occurring) and substituting ''designated person''; and (f) by omitting sub-sections (9) and (10) and substituting the following sub-section: ''(9) The designated person shall- (a) submit a report to the Board constituted under this section upon the facts disclosed by his examination, together with the record referred to in sub-section (8); and (b) draw the attention of that Board to facts that, in his opinion, have particular bearing upon the application.''. ------------------------------------------------------------------------------ -- INCOME TAX ASSESSMENT AMENDMENT ACT (NO. 3) 1979 No. 62 of 1979 - NOTES NOTES 1. Act No. 62, 1979; assented to 15 June 1979. 2. Act No. 27, 1936, as amended. For previous amendments see Act No. 88, 1936; No. 5, 1937; No. 46, 1938; No. 30, 1939; Nos. 17 and 65, 1940; Nos. 58 and 69, 1941; Nos. 22 and 50, 1942; No. 10, 1943; Nos. 3 and 28, 1944; Nos. 4 and 37, 1945; No. 6, 1946; Nos. 11 and 63, 1947; No. 44, 1948; No. 66, 1949; No. 48, 1950; No. 44, 1951; Nos. 4, 28 and 90, 1952; Nos. 1, 28, 45 and 81, 1953; No. 43, 1954; Nos. 18 and 62, 1955; Nos. 25, 30 and 101, 1956; Nos. 39 and 65, 1957; No. 55, 1958; Nos. 12, 70 and 85, 1959; Nos. 17, 18, 58 and 108, 1960; Nos. 17, 27 and 94, 1961; Nos. 39 and 98, 1962; Nos. 34 and 69, 1963; Nos. 46, 68, 110 and 115, 1964; Nos. 33, 103 and 143, 1965; Nos. 50 and 83, 1966; Nos. 19, 38, 76 and 85, 1967; Nos. 4, 60, 70, 87 and 148, 1968; Nos. 18, 93 and 101, 1969; No. 87, 1970; Nos. 6, 54 and 93, 1971; Nos. 5, 46, 47, 65 and 85, 1972; Nos. 51, 52, 53, 164 and 165, 1973; No. 216, 1973 (as amended by No. 20, 1974); Nos. 26 and 126, 1974; Nos. 80 and 117, 1975; Nos. 50, 53, 56, 98, 143, 165 and 205, 1976; Nos. 57, 126 and 127, 1977; Nos. 57, 87, 123, 171 and 172, 1978; and Nos. 12, 19 and 27, 1979.