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A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999

PART 3 - ADMINISTRATION  

Division 11 - Other administrative matters  

SECTION 28  THE 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.

Note 1:

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.

Note 2:

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.

 



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