Document ID: chunk:federal_register_of_legislation:F2015L00566:reg:21
Version: federal_register_of_legislation:F2015L00566
Segment Type: reg
Provision Reference: reg 21
Character Range: 11956–12569

21  General direction to Commissioner
  The Commissioner must:
 (a) collect and account for the notional taxes required by this instrument; and
 (b) administer the GST Act, the LCT Act and the WET Act, in their application to the Commonwealth, as if:
 (i) a reference to a tax, credit or adjustment in relation to the Commonwealth were a reference to the notional tax, notional credit or notional adjustment imposed by this instrument; and
 (ii) a requirement for payment of an amount to or by the Commonwealth were a requirement to transfer money between designated accounts in accordance with this instrument.