Western Australian Numbered Acts

TAXATION ADMINISTRATION ACT 2003 (NO. 1 OF 2003) - SECT 7

7 .         Administration of taxation Acts

        (1)         The Commissioner is responsible to the Minister for applying and giving effect to the taxation Acts.

        (2)         The Commissioner is not subject to Ministerial control or direction in relation to — 

            (a)         the interpretation of a taxation Act; or

            (b)         the exercise of a power under a taxation Act.