Taxation Administration Act 1997
11Deputy or Assistant Commissioner
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11 Deputy or Assistant Commissioner
(1) [Section 11 Subsection (1) amended by No. 86 of 2000, Sched. 1, Applied:01 May 2001] [Section 11 Subsection (1) amended by No. 86 of 2000, Sched. 1, Applied:01 May 2001] [Section 11 Subsection (1) amended by No. 86 of 2000, Sched. 1, Applied:01 May 2001] The Minister administering the State Service Act 2000 may appoint a State Service officer or State Service employee to be a Deputy Commissioner of State Revenue or an Assistant Commissioner of State Revenue, and that officer or employee holds that office in conjunction with State Service employment.
(2) Subject to the direction and control of the Commissioner, a Deputy Commissioner or an Assistant Commissioner has the same functions as the Commissioner under a taxation law or another law under the general administration of the Commissioner.