Document ID: chunk:federal_register_of_legislation:F2022C00302:clause:1_5
Version: federal_register_of_legislation:F2022C00302
Segment Type: clause
Provision Reference: sch 1 cl 5
Character Range: 16562–18069

5     section 62A of the Act          variation or revocation of exemption certificates where false or misleading information or documents given                                                                                                                                         the Commissioner may only exercise the function or power if both of the following are satisfied:                                                                                            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 an SES employee
                                                                                                                                                                                                                                                                                         (a) the exemption certificate relates to actions to acquire interests in residential land; and
                                                                                                                                                                                                                                                                                         (b) the application for the exemption certificate was not made under section 58 of the Act (about exemption certificates for foreign persons)