5Commissioner and Second Commissioner

5 Commissioner and Second Commissioner

(1) The Commissioner of Taxation shall have the general administration of this Act. (2) Subject to this section, a Second Commissioner of Taxation shall have and may exercise all the powers and functions of the Commissioner under this Act. (3) Where in this Act the exercise of any power or function by the Commissioner, or the operation of any provision of this Act, is dependent upon the opinion, belief or state of mind of the Commissioner in relation to any matter, that power or function may be exercised by a Second Commissioner or that provision may operate (as the case may be) upon the opinion, belief or state of mind of a Second Commissioner in relation to that matter. (4) Nothing in this Act shall be deemed to confer upon a Second Commissioner any power or function of the Commissioner under subsection (1) or under section 9, or to prevent the exercise of any power or function by the Commissioner under this Act, and the Commissioner shall have, in relation to any act of a Second Commissioner, the same power as if that act were done by himself.