Print PageFind ComponentFind LegislationHistory ON
Liquor and Accommodation Act 1990 (No. 44 of 1990)
Requested:  29 Aug 2014
Consolidated as at:  Sessional

223. Powers of Commissioner of Taxes

      (1) In this section –

the Commissioner of Taxation means the Commissioner of Taxation appointed under section 4 of the Taxation Administration Act 1953 of the Commonwealth;
the Commissioner of Taxes means the Commissioner of Taxes appointed under section 6 (1) of the Land and Income Taxation Act 1910.

      (2) The Commissioner of Taxes may disclose information gained in the course of the administration of this Act to authorities vested with the administration of liquor licensing laws in other States and in Territories of the Commonwealth.

      (3) The Commissioner of Taxes is authorized to perform the functions of a State taxation officer under Part IIIA of the Taxation Administration Act 1953 of the Commonwealth.

      (4) The Commissioner of Taxes is authorized to communicate information disclosed or obtained under or for the purpose of the administration of this Act to the Commissioner of Taxation.