Document ID: chunk:federal_register_of_legislation:F2022C00302:clause:1_2
Version: federal_register_of_legislation:F2022C00302
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 8234–12121

2     section 59 of the Act           exemption certificate for established dwellings                                                                                                                                                                                                    none                                                                                                                                                                                        if the Commissioner subdelegates the function or power under subsection 137(4) of the Act to an employee in the Australian Taxation Office, the subdelegate is not to exercise the function or power unless the subdelegate is:
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     (a) an SES employee; or
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     (b) an EL2 employee; or
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     (c) an EL1 employee;
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     (d) an APS6 employee where all of the following are satisfied:
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     (i) the exercise of the function or power relates to residential land with a value of $4 million or less; and
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     (ii) the exercise of the function or power does not relate to a person acquiring an interest in an established dwelling for redevelopment