General
Section 323: Functions
464.This section lists the functions that may be vested in the Director if he specifies them in the notice he serves on the Board of the Inland Revenue under the sections above. It also lists functions that do not vest in the Director.
Section 324: Exercise of Revenue Functions
465.This section regulates the Director’s exercise of his Revenue functions. Subsection (2) prohibits the Director from delegating his Revenue functions to anyone who is not a member of his staff.
466.Subsections (3) and (4) require the Director to apply any interpretation of the law as published by the Revenue Board and any concessions published by the Revenue Board. Also, he must take account of any other material published by the Board. Subsection (5) will enable the Board to obtain documents and information concerning the exercise by the Director of Revenue functions and his application of the law and concessions.
Section 325: Declarations
467.This section requires the Director and the members of the Agency staff authorised to exercise Revenue functions to make a declaration undertaking not to make any unlawful disclosure of information obtained in the exercise of his Revenue functions. The text of each declaration is reproduced at Schedule 8 to the Act.
Section 326: Interpretation
468.This section provides definitions and meanings for some of the terminology used in Part 6 and in particular the terms “criminal conduct” and “criminal property.” For the purposes of this Part, “criminal conduct” does not include an offence relating to a matter under the care and management of the Board of the Inland Revenue, for example, tax fraud.
