Document ID: chunk:federal_register_of_legislation:C2004A05281:clause:5_20
Version: federal_register_of_legislation:C2004A05281
Segment Type: clause
Provision Reference: sch 5 cl 20
Character Range: 52013–53768

20  Trustee of Scheme for the purposes of the Superannuation Contributions Tax (Assessment and Collection) Act 1997
 (1) For the purposes of the definition of trustee in section 43 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997, the Secretary to the Department is taken to be the person who manages the Scheme.
Note: The definitions of public sector superannuation scheme, superannuation fund and trustee in section 43 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 are relevant to this section.
 (2) The Secretary to the Department, in the capacity (because of subsection (1)) of trustee of the Scheme for the purposes of the Superannuation Contributions Tax (Assessment and Collection) Act 1997, may delegate any or all of the functions and powers that, as trustee of the Scheme, he or she has under that Act as follows:
 (a) in so far as those functions and powers are to be exercised in relation to presidential members of the Australian Industrial Relations Commission—to the Industrial Registrar;
 (b) in so far as those functions and powers are to be exercised in relation to the presidential members of the Administrative Appeals Tribunal—to the Registrar of the Tribunal, any officer of the Tribunal or any member of the staff of the Tribunal;
 (c) in any other case—to any person holding, or performing the duties of, a Senior Executive Service office in the Department.
 (3) Section 4 of the Superannuation Contributions Tax (Application to the Commonwealth—Reduction of Benefits) Act 1997 does not apply to the Secretary to the Department acting in the capacity of trustee of the Scheme for the purposes of the Superannuation Contributions Tax (Assessment and Collection) Act 1997.