Commonwealth Consolidated Acts

A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 28

  (1)   There is to be a Registrar of the * Australian Business Register.

  (2)   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.

  (3)   As well as the specific powers and functions conferred on the * Registrar by this Act, the Registrar has the general administration of this Act.

  (4)   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.