Source: http://law.ato.gov.au/atolaw/view.htm?locid='PAC/19930078/6(1)(g)'&PiT=99991231235958
Timestamp: 2018-02-24 10:10:04
Document Index: 213784364

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SECTION 6 - GENERAL ADMINISTRATION OF ACT
6(1) View history reference
(i) Parts 2A, 2B and 2C (other than subsection 29SAA(3) and sections 29QB and 29QC);
(ii) Parts 4 to 5;
(iii) section 60A;
(iv) Part 7 (other than sections 64A and 68A);
(v) Parts 8 to 11A (other than section 99F);
(vi) Part 12 (other than sections 101, 103 and 105);
(vii) Part 14 to 16;
(viii) Part 17;
(ix) Part 21;
(x) Parts 22 to 24A;
(xi) Division 3 of Part 25;
(xii) Part 25A;
(xiii) Part 32; and
(b) APRA also has the general administration of Parts 3 and 6 (other than section 60A) and section 105 to the extent that that administration is not conferred on any of the following:
(i) the Chief Executive Medicare by paragraph (ba);
(ba) the Chief Executive Medicare has the general administration of regulations made under Part 3 to the extent that the regulations relate to making determinations that an amount of benefits in a superannuation entity may be released on compassionate grounds; and View history reference
(ia) subsection 29SAA(3) and sections 29QB and 29QC; and
(i) sections 64A and 68A; and
(iia) section 99F; and
(ii) sections 101 and 103; and
(iii) Part 19;
to the extent that administration is not conferred on the Commissioner of Taxation by paragraph (e); and View history reference
(d) ASIC also has the general administration of Parts 3 and 6 (other than section 60A) and section 105 to the extent to which they relate to:
(da) ASIC also has the general administration of Part 16 (other than Division 2 and section 128P) to the extent that it relates to auditors of self managed superannuation funds; and View history reference
(i) Parts 4, 5, 7 (other than section 68A) and 8;
(ii) Part 12 (other than section 105);
(iii) Parts 13 and 14;
(iv) Part 15;
(vii) Parts 20, 21 and 24;
(f) the Commissioner of Taxation also has the general administration of Parts 3 and 6 (other than section 60A) and section 105:
(ia) to the extent that administration is not conferred on the Chief Executive Medicare by paragraph (ba); and
(h) (Repealed by No 2 of 2015) View history reference
An effect of a provision being administered by the Commissioner of Taxation (see paragraphs (e), (f) and (g)) is that people who acquire information under the provision are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.
S 6(1) amended by No 2 of 2015, s 3 and Sch 1 items 2 and 3, by substituting "numbers)." for "numbers); and" in para (g)(ii) and repealing para (h), effective 25 February 2015. Para (h) formerly read:
(h) the Fair Work Ombudsman has the general administration of Part 29B.
S 6(1) amended by No 11 of 2014, s 3 and Sch 2 item 2, by inserting "20," in para (e)(vii), applicable to contraventions that occur on or after 1 July 2014.
S 6(1) amended by No 61 of 2013, s 3 and Sch 1 item 28, by substituting "22" for "23" in para (a)(x), effective 1 July 2013.
S 6(1) amended by No 171 of 2012, s 3 and Sch 3 items 38 and 39, by inserting "and sections 29QB and 29QC" after "subsection 29SAA(3)" in para (a)(i) and (c)(ia), effective 1 July 2013.
S 6(1) amended by No 158 of 2012 (as amended by No 88 of 2013), s 3 and Sch 2 items 1-4, by substituting "ASIC by paragraph (da) or the Commissioner of Taxation by paragraph (e), (ea)" for "the Commissioner of Taxation by paragraph (e)", inserting para (da) and (ea), and substituting para (e)(v) for para (e)(v) to (viii), effective 31 January 2013. For application provisions see note under Pt 16 Div 1A heading. Para (e)(v) formerly read:
S 6(1) amended by No 171 of 2012, s 3 and Sch 6 items 1 and 2, by inserting "(other than subsection 29SAA(3))" at the end of para (a)(i) and inserting para (c)(ia) before para (c)(i), effective 1 January 2013.
S 6(1) amended by No 91 of 2012, s 3 and Sch 1 items 10-13, by inserting ", (fa)," after "(e)" in para (a) and inserting paras (a)(ib), (e)(ia) and (fa), effective 29 June 2012. For application provision, see note under Pt 3B heading.
S 6(1) amended by No 12 of 2012 (as amended by No 88 of 2013), s 3 and Sch 1 items 11-14, by substituting "a provision being administered by the Commissioner of Taxation (see paragraphs (e), (f) and (g)) is that people who acquire information under the provision" for "paragraphs (e), (f) and (g) is that people who acquire information under those provisions (to the extent that they relate to self managed superannuation funds)" in the note at the end, omitting "(except Division 1)" after "Part 25A" from para (a)(xii), inserting "or (g)" in para (b)(iii), and substituting para (g), effective 22 March 2012. Para (g) formerly read:
S 6(1) amended by No 12 of 2012, s 3 and Sch 6 item 204, by substituting "self managed superannuation funds" for "self-managed superannuation funds" in the note at the end, effective 21 March 2012.
(1) This item applies to an application for a determination that an amount of benefits be released on compassionate grounds:
(2) After this Schedule commences, the application is taken to have been made to the Chief Executive Medicare.
S 6(1) amended by No 154 of 2007, s 3 and Sch 3 item 6, by substituting "Part 14" for "Parts 13" in para (a)(vii), effective 24 September 2007.
S 6(1) amended by No 9 of 2007, s 3 and Sch 1 items 28 to 31, by inserting "or (g)" after "paragraph (e)" in para (a), inserting "(except Division 1)" after "Part 25A" in para (a)(xii), substituting "and 24, and Divisions 2, 3, 4 and 5 of Part 25A" for ", 24 and 25A" in para (e)(v) and inserting para (g) at the end, applicable to the 2007-2008 income year and later years.
S 6(1) amended by No 160 of 2000, s 3 and Sch 3 item 1, by omitting "(other than sections 126B to 126F)" after "Part 15" in para (e)(iv), effective 18 January 2001.
S 6(1) amended by No 24 of 2000, s 3 and Sch 10 items 1 and 2, by omitting "(other than section 140)" after "Part 17" in para (a)(viii), and by omitting para (c)(iii), effective 3 April 2000. Para (c)(iii) formerly read:
S 6(1) amended by No 121 of 1999, s 3 and Sch 1 items 2-10, by substituting "subsections (3) and (4)" for "subsection 3" and inserting "the following provisions, to the extent that administration of the provisions is not conferred on the Commissioner of Taxation by paragraph (e)" after "administration of" in para (a), by omitting "and" from the end of paras (a)(i) to (xii) and (c)(v), by inserting "or on the Commissioner of Taxation by paragraph (f)" after "(d)" in para (b), by inserting "to the extent that administration is not conferred on the Commissioner of Taxation by paragraph (e); and" at the end of para (c), and by inserting paras (e) and (f) at the end, effective 8 October 1999. For transitional and saving provisions, see the history note under the heading to Pt 24B.
6(2) View history reference
Powers and duties are also conferred by Parts 1, 25 (other than Division 3) and 26, 27, 28, 29 (other than section 332) and 30 on:
(a) APRA for the purposes of APRA's administration of the provisions it administers; and
(b) ASIC for the purposes of ASIC's administration of the provisions it administers.
Generally neither APRA nor ASIC are referred to in these provisions, Regulator is used instead. See the definition of Regulator in section 10.
S 6(2) amended by No 154 of 2007, s 3 and Sch 1 item 137, by substituting "and 30" for ", 30 and 31", effective 24 September 2007.
S 6(2) amended by No 121 of 1999, s 3 and Sch 1 items 11 and 12, by substituting "27, 28, 29 (other than section 332), 30 and 31" for "to 31" and substituting "10" for "16" in the note at the end, effective 8 October 1999. For transitional and saving provisions, see the history note under the heading to Pt 24B.
6(2AA) View history reference
6(2A) View history reference
Powers and duties are also conferred by Parts 1, 25 (other than Division 3), 26 to 28, 29 (other than section 332) and 30 (other than section 342) on the Commissioner of Taxation for the purposes of the administration of the provisions he or she administers.
6(2AB) View history reference
Despite subsection (2A), powers and duties conferred on the Commissioner of Taxation by Divisions 4 to 8 of Part 25 (other than section 285) are conferred only in relation to:
6(2AC) View history reference
The Commissioner of Taxation's powers and duties under Part 25 in relation to contributing employers are found in sections 255 and 256, with related provisions in Divisions 7, 8 and 9 of that Part.
S 6(2B) inserted by No 121 of 1999, s 3 and Sch 1 item 13, effective 8 October 1999. For transitional and saving provisions, see the history note under the heading to Pt 24B.
6(4) View history reference
(a) if an entity is not a self managed superannuation fund on the last day of a year of income, APRA has (subject to any later application of this subsection) the general administration of subsections 40(1) and (2), in relation to the entity, in respect of the following:
(b) if an entity is a self managed superannuation fund on the last day of a year of income, the Commissioner of Taxation has (subject to any later application of this subsection) the general administration of subsections 40(1) and (2), in relation to the entity, in respect of the following:
(c) the following rules apply in relation to the general administration of subparagraphs 42(1AA)(b)(ii) and (c)(ii), subsection 42(1AC), subparagraphs 42A(3)(c)(ii) and (d)(ii) and subsection 42A(4):
S 6(4) inserted by No 121 of 1999, s 3 and Sch 1 item 14, effective 8 October 1999. For transitional and saving provisions, see the history note under the heading to Pt 24B.