Document ID: chunk:federal_register_of_legislation:C2021C00358:clause:2_48
Version: federal_register_of_legislation:C2021C00358
Segment Type: clause
Provision Reference: sch 2 cl 48
Character Range: 255783–256629

48  After subsection 138(3)
Insert:

Powers of Commissioner of Taxation as a result of delegation under section 101F
 (3A) Subsections (1) to (3) apply in relation to a delegation to the Commissioner of Taxation under section 101F in the same way as they apply in relation to a delegation to the Commissioner under section 137.
Note: Section 101F allows for the delegation to the Commissioner of certain powers and functions under the Regulatory Powers Act (as it applies in relation to this Act).
 (3B) However, for the purposes of applying subsection (2) in relation to a delegation to the Commissioner of Taxation under section 101F, treat that subsection as including the following paragraph:
 (da) sections 353‑10 and 353‑15 (powers to obtain information and evidence and access premises);

Part 2—Application provisions

Division 1—General