Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Corporation has the following functions on behalf of the Commonwealth under this Act:
(a) to receive returns made, or financial statements or certificates given, under this Act; and
(b) to receive payments of levy made under this Act; and
(c) to receive payments of additional levy made under section 7; and
(d) to sue for and recover amounts of levy and amounts of additional levy that have not been paid.
(2) The Corporation may, on behalf of the Commonwealth, enter into an agreement with a person authorising that person to perform on behalf of the Commonwealth any one or more of the functions referred to in subsection (1).
(3) The Commissioner of Taxation has power to enter into an agreement with the Corporation under subsection (2) for the performance by the Commissioner of Taxation of a function referred to in subsection (1) and, if such an agreement is entered into, the Corporation is liable to pay to the Commissioner of Taxation such charges for the performance of that function as are agreed between the Corporation and the Commissioner of Taxation.