Taxation Administration Act 2007
11Role of Commissioner in administration of taxation laws
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11 Role of Commissioner in administration of taxation laws (1) The Commissioner is responsible for the general administration and enforcement of the taxation laws. (2) The Commissioner may do all things necessary or convenient to give effect to the taxation laws. (3) The Commissioner is not subject to Ministerial control and direction in relation to: (a) the interpretation of a taxation law; or (b) the exercise of a function under a taxation law.