(1) For the purposes
of this Chapter the CEO has the functions of the Commissioner under the
Taxation Administration Act sections 26 and 29, which are modified to the
extent necessary to give effect to this subsection.
(2) For the purposes
of the Taxation Administration Act anything done by the CEO in the exercise of
a function conferred by subsection (1) is taken to have been done by the
Commissioner.
(3) The Commissioner
has all of the functions of the CEO under this Chapter, which is modified to
the extent necessary to give effect to this subsection.
[Section 253 amended: No. 8 of 2012 s. 96.]