152Administration

152 Administration (1) A person holding office under the old law as Commissioner of Taxes immediately before the date of transition continues in office after the date of transition as Commissioner of Territory Revenue. (2) A person holding office under the old law as Deputy Commissioner of Taxes immediately before the date of transition continues in office after the date of transition as a Deputy Commissioner of Territory Revenue.

Taxation Administration Act 2007 71 (3) A person holding office under the old law as an Assistant Commissioner of Taxes immediately before the date of transition continues in office after the date of transition as a Deputy Commissioner of Territory Revenue. (4) The terms and conditions on which a person holds office are unaffected by this section. (5) Any legal proceedings that were commenced before the date of transition by or against the Commissioner of Taxes and had not been completed by the date of transition may be continued and completed by or against the Commissioner of Territory Revenue. (6) A reference in any statutory or other instrument to the Commissioner of Taxes is (where the context admits) to be read as a reference to the Commissioner of Territory Revenue.