6DPowers of Second Commissioner

6D Powers of Second Commissioner

(1) Subject to subsection (2) and to the regulations, a Second Commissioner has all the powers, and may perform all the functions, of the Commissioner under a taxation law. (2) Subsection (1) does not apply in relation to: (a) section 8 of this Act; or (b) a provision of a taxation law that: (i) provides that the Commissioner has the general administration of the taxation law; or (ii) requires the Commissioner to furnish to the Minister a report on the working of the taxation law during any period. (3) When a power or function of the Commissioner under a taxation law is exercised or performed by a Second Commissioner, the power or function shall, for the purposes of the taxation law, be deemed to have been exercised or performed by the Commissioner. (4) The exercise of a power, or the performance of a function, of the Commissioner under a taxation law by a Second Commissioner does not prevent the exercise of the power, or the performance of the function, by the Commissioner.