- (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.