The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

1.1.C.125 Commissioner of Taxation

Definition

Referred to as 'Commissioner' in the PPLAct, the 'Commissioner of Taxation' is appointed by the Governor-General and leads the ATO. They have the general administration of Chapter 3A of the PPLAct (the chapter on the PPLSC).

While Chapter 3A refers to the Commissioner making decisions and determinations regarding the PPLSC these powers are generally delegated to ATO officers and the PPL Guide reflects this by referring to 'the ATO' where the PPLAct may refer to the Commissioner.

Act reference: PPLAct section 6-'Commissioner'

Taxation Administration Act 1953 Part II Commissioner of Taxation, Second Commissioner of Taxation and Deputy Commissioner of Taxation

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