A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999
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.
Note 2:28(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.