A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999
PART 3 - ADMINISTRATION
Division 11 - Other administrative matters
SECTION 28THE REGISTRAR
28(1)[Position of Registrar]
There is to be a Registrar of the *Australian Business Register.
28(2)[Commissioner of Taxation]
The Commissioner of Taxation is the Registrar of the *Australian Business Register.
Subsections 6B(6) and (6A) of the Taxation Administration Act 1953 allow a person acting as Commissioner of Taxation to exercise the powers and perform the functions that this Act gives to the Registrar.
Subsections 8(1) and (1A) of the Taxation Administration Act 1953 allow the Registrar to delegate powers and functions that this Act gives the Registrar.
28(3)[Powers and functions]
As well as the specific powers and functions conferred on the *Registrar by this Act, the Registrar has the general administration of this Act.
28(4)[Administration of Act]
For the purposes of any other law of the Commonwealth, this Act is taken to be one that the Commissioner of Taxation administers or has the general administration of.