Part V - Inland Revenue Department Amendment Act 1988

This commentary item was published in Public Information Bulletin Volume 174, May 1988

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This Act amends the Inland Revenue Department Act 1974 by extending the scope of section 21B to provide that the laying of an information by an officer of the Department shall be conclusive evidence of the officer's authority to do so.

Section 1 - Short Title and Application

This section provides that this Act is to be read together with, and form part of, the Inland Revenue Department Act 1974.

Section 2 - Authority to lay information

This section amends section 21B of the principal Act.

Section 21B confirms that the fact that a District Commissioner or District Officer lays an information for an offence against any of the Inland Revenue Acts shall be conclusive evidence of that person's authority to do so. This provision was introduced to provide against "technical defences" in prosecutions for offences against the Revenue Acts. In particular to prevent the challenge of an information on the basis of the authority of the informant to lay the information.

The section has been amended by extending its ambit. The amendment will ensure that where the Commissioner has delegated the power to lay an information to an officer of the Department, (including a District Commissioner), the laying of an information by that officer shall be conclusive evidence of the officer's authority to do so.

This amendment will now apply to those Officers of the Department to whom the Commissioner has delegated the requisite power to lay informations. Therefore, for the purposes of this provision, it is essential that the power has been delegated before the laying of an information for it to be conclusive evidence of the officer's authority to do so.

This amendment has effect from the 24th of March 1988, the date of the Governor General's assent.