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Tax Administration Act 1994

Transitional provisions and savings

229: References to department, etc

You could also call this:

"What old job and department names mean now"

Illustration for Tax Administration Act 1994

When you read other laws or documents, you might see references to the Land and Income Tax Department or the Stamp Duties Office. These references now mean the Inland Revenue Department. You will also see references to the Minister of Stamp Duties, which now mean the Minister of Finance. References to the Commissioner of Taxes or the Commissioner of Stamp Duties now mean the Commissioner of Inland Revenue. Some other job titles like the Deputy Commissioner of Stamp Duties or the Chief Deputy Commissioner of Inland Revenue are now referred to as an officer of the department. This also applies to other old job titles such as a Superintendent, a District Commissioner of Taxes, an Assistant Commissioner of Stamp Duties, or a District Commissioner of Stamp Duties, which are now all referred to as an officer of the department.

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Part 14Transitional provisions and savings

229References to department, etc

  1. All references in any enactment, regulation, rule, order, deed, agreement, instrument, notice, or other document to the Land and Income Tax Department or to the Stamp Duties Office shall, unless the context otherwise requires, be deemed to be references to the Inland Revenue Department.

  2. All references in any enactment, regulation, rule, order, deed, agreement, instrument, notice, or other document to the Minister of Stamp Duties shall, unless the context otherwise requires, be deemed to be references to the Minister of Finance.

  3. All references in any enactment, regulation, rule, order, deed, agreement, instrument, notice, or other document to the Commissioner of Taxes or to the Commissioner of Stamp Duties shall, unless the context otherwise requires, be deemed to be references to the Commissioner of Inland Revenue.

  4. All references in any enactment, regulation, rule, order, deed, agreement, instrument, notice, or other document to the Deputy Commissioner of Stamp Duties or to the Second Deputy Commissioner of Taxes shall, unless the context otherwise requires, be deemed to be references to an officer of the department.

  5. All references in any enactment, regulation, rule, order, deed, agreement, instrument, notice, or other document to the Chief Deputy Commissioner of Inland Revenue shall, unless the context otherwise requires, be deemed to be references to an officer of the department.

  6. All references in any enactment, regulation, rule, order, agreement, instrument, notice, or other document to—

  7. a Superintendent appointed under section 3 of the Land and Income Tax Amendment Act 1944; or
    1. a District Commissioner of Taxes; or
      1. an Assistant Commissioner of Stamp Duties; or
        1. a District Commissioner of Stamp Duties—
            1. shall, unless the context otherwise requires, be deemed to be references to an officer of the department.

          Compare
          • 1974 No 133 ss 3(2), 4(2), 6(5), (8), 8(2), 49(3)
          Notes
          • Section 229(4): amended (with effect on 1 April 1995), on , by section 44(4) of the Taxation (Remedial Provisions) Act 1996 (1996 No 159).
          • Section 229(5): amended (with effect on 1 April 1995), on , by section 44(4) of the Taxation (Remedial Provisions) Act 1996 (1996 No 159).
          • Section 229(6): amended (with effect on 1 April 1995), on , by section 44(5) of the Taxation (Remedial Provisions) Act 1996 (1996 No 159).