ESTATE DUTY ASSESSMENT.
No. 29 of 1916.
An Act to
amend the Estate Duty Assessment Act 1914
by making provision for the Appointment of an Assistant Commissioner of
Taxation.
[Assented to 30th September, 1916.]
BE it enacted by the King’s Most Excellent
Majesty, the Senate, and the House of Representatives of the Commonwealth of
Australia, as follows:—
Short title and citation.
1.—(1.) This Act may be cited as the Estate Duty Assessment Act 1916.
(2.) The Estate
Duty Assessment Act 1914 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may
be cited as the Estate Duty Assessment
Act 1914–1916.
Definitions.
2.Section
three of the Principal Act is amended by inserting after the definition of “Administrator”
the following definition:—
“‘Assistant Commissioner’ means the Assistant Commissioner of
Taxation.”
Commissioner and Assistant Commissioner.
3.Section
four of the Principal Act is amended by omitting sub-sections (2.) and (3.),
and inserting in their stead the following sub-sections:—
“(2.) There may be an Assistant Commissioner of
Taxation.
“(3.) The Commissioner of Land Tax shall be the
Commissioner, and the Assistant Commissioner of Land Tax shall be the Assistant
Commissioner.
“(4.) The provisions of section five sub-sections
(3.) and (4.), and section six of the Land
Tax Assessment Act 1910-1916 shall apply in relation to the offices of
Commissioner and Assistant Commissioner under this Act as they apply in
relation to the offices of Commissioner of Land Tax and Assistant Commissioner
of Land Tax respectively”
4.After section four of
the Principal Act the following section is inserted:—
Assistant
Commissioner.
“4a. The Assistant Commissioner shall have and
may exercise such powers and functions as are prescribed, or as are delegated
to him by the Commissioner.”
Delegation by the Commissioner.
5.Section
six of the Principal Act is amended by inserting in sub-section (1.) after the
words “The Commissioner” the words:—
“may, by writing under his hand, delegate to
the Assistant Commissioner all or any of his powers or functions under this Act
(except this power of delegation) so that the delegated powers and functions
may be exercised as fully and effectually by the Assistant Commissioner as by
the Commissioner, and”.