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Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007
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Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007
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Turn the raw legal text into a practical explanation grounded in Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007.
Sections 10 and 11 are repealed and the following sections are inserted instead —
“
(1) A person to whom the Commissioner has, under the corresponding Taxation Administration Act section 10, delegated a function under a corresponding taxation Act (the “corresponding delegation”) is to be taken to have been delegated the equivalent function under the taxation Act that corresponds to the corresponding taxation Act —
(a) while the corresponding delegation remains in effect; and
(b) on terms that are the same as the terms of the corresponding delegation.
(2) A person exercising or performing a power or duty that is taken to have been delegated to the person under this section is to be taken to do so in accordance with terms that are the same as the terms of the corresponding delegation unless the contrary is shown. (3) A person who the Commissioner has authorised to perform a function of the Commissioner under a corresponding taxation Act (the “corresponding authorisation”) is to be taken to be authorised to perform the equivalent function under the taxation Act that corresponds to the corresponding taxation Act —
(a) while the corresponding authorisation remains in effect; and
(b) on terms that are the same as the terms of the corresponding authorisation.
(4) Nothing in this section limits the ability of the Commissioner to perform a function under a taxation Act through an agent.
(1) A person who the Commissioner has, under the corresponding Taxation Administration Act section 11, appointed as an investigator is to be taken to be an investigator for the purposes of the taxation Acts —
(a) while that appointment remains in effect; and
(b) on terms that are the same as the terms of the person’s appointment under the corresponding Taxation Administration Act.
(2) An identity card issued to the person under the corresponding Taxation Administration Act section 11 has effect for the purposes of the taxation Acts.
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