Commonwealth Numbered Acts

INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 6

6. The State income tax law shall, so far as practicable, confer on the
Commissioner (including a person acting in the office of Commissioner), on a
Second Commissioner (including a person acting in an office of Second
Commissioner) and on a Deputy Commissioner (including a person acting in an
office of Deputy Commissioner) all powers, functions and duties that are
necessary for the assessment and collection of taxes imposed, or for the
making of determinations, under that law and, in particular, confer on those
persons powers, functions and duties in the like circumstances as those in
which similar powers, functions and duties are conferred on those persons
under the Income Tax Assessment Act and shall permit the delegation by the
Commissioner to officers of the Australian Public Service of any powers,
functions or duties so conferred on him other than the power of delegation.