Pay-roll Tax (Territories) Assessment Act 1971
5ATransfer of administration from Commonwealth Commissioner
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5A Transfer of administration from Commonwealth Commissioner
(1) On and after the termination day, this Act and related laws have effect as if: (a) a reference in this Act (other than section 8) or a related law to the Commissioner or to the Commissioner of Taxation were a reference to the A.C.T. Commissioner; (b) anything done by, or done or arising in relation to, the Commonwealth Commissioner before the termination day had been done by, or had been done or had arisen in relation to, the A.C.T. Commissioner; (c) a reference in sections 21J, 21K and 25 to an Act of which the A.C.T. Commissioner has the general administration included a reference to a law of the Territory of which the A.C.T. Commissioner has the general administration; (d) a reference in section 8 to the Commissioner were a reference to the A.C.T. Commissioner or the Commonwealth Commissioner; and (e) a reference in section 3C of the Taxation Administration Act 1953 and section 8 of the Taxation (Interest on Overpayments and Early Payments) Act 1983 to the Commissioner were a reference to the A.C.T. Commissioner or the Commonwealth Commissioner. (2) Where, at the beginning of the termination day, the Commonwealth Commissioner is a party to proceedings that are in whole or in part proceedings arising out of this Act or a related law: (a) the proceedings, if continued, shall be continued with the Commonwealth Commissioner as a party; and (b) the Commonwealth Commissioner shall act as representative of the A.C.T. Commissioner in so far as the proceedings are proceedings arising out of this Act or the related law. (3) Section 8 of the Taxation Administration Act 1953 applies for the purposes of this Act and any related law as if references in that section to the Commonwealth Commissioner were references to the A.C.T. Commissioner. (4) In this section:
party includes intervenor.
related law means any law of the Commonwealth (other than Part II, and Division 3 of Part IIIA, of the Taxation Administration Act 1953) to the extent to which the law has effect in relation to this Act.
(5) A reference in any law of the Commonwealth to an Act of which the Commonwealth Commissioner has the general administration includes a reference to this Act.