Commonwealth Numbered Acts

INCOME TAX ASSESSMENT AMENDMENT ACT (NO. 3) 1979 No. 62 of 1979 - SECT 3

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.''.
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