LAND TAX ACT 2005 - SECT 3C Delegation of exemption power

LAND TAX ACT 2005 - SECT 3C

    (1)     The Treasurer may delegate, by instrument, to the Commissioner—

        (a)     the power of the Treasurer to exempt an absentee person under section 3B(2);

S. 3C(1)(ab) inserted by No. 67/2017 s. 13(1)(a).

        (ab)     the power of the Treasurer to exempt an absentee beneficiary under section 3BA(2);

S. 3C(1)(b) amended by No. 67/2017 s. 13(1)(b).

        (b)     the power to delegate the power delegated under paragraph (a) or (ab).

    (2)     If power has been delegated under subsection (1)(b), the Commissioner may, subject to the terms of the instrument of delegation, sub‑delegate, by instrument, to a member of staff of the State Revenue Office the power that is the subject of the delegation, other than the power of sub‑delegation.

    (3)     Subject to subsection (4), sections 42 and 42A of the Interpretation of Legislation Act 1984 apply in relation to a sub-delegation in the same manner as they apply in relation to a delegation.

S. 3C(4) substituted by No. 67/2017 s. 13(2).

    (4)     Despite section 42A(1)(a) of the Interpretation of Legislation Act 1984 , the Treasurer cannot exercise the power to—

        (a)     exempt an absentee person under section 3B(2) while a delegation under subsection (1)(a) is in effect; or

        (b)     exempt an absentee beneficiary under section 3BA(2) while a delegation under subsection (1)(ab) is in effect.

    (5)     In this section—

"member of staff" of the State Revenue Office means—

        (a)     an employee referred to in section 67 of the Taxation Administration Act 1997 ; or

        (b)     a consultant or contractor engaged under section 68 of that Act.

S. 3D inserted by No. 67/2017 s. 14.