Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) For the purposes of the definition of trustee in section 43 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 , the Secretary of 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 of 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 persons who were Presidential Members of the Australian Industrial Relations Commission, the President of Fair Work Australia or the President of the Fair Work Commission--to the General Manager of the Fair Work Commission;
(b) in so far as those functions and powers are to be exercised in relation to persons who were presidential members of the former Administrative Appeals Tribunal--to the Chief Executive Officer and Principal Registrar, or any staff member, of the Administrative Review 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 of the Department acting in the capacity of trustee of the Scheme for the purposes of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 .
(4) If an amount becomes payable under subsection 16(6) or (6A) of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 by the Secretary of the Department in the capacity (because of subsection (1) of this section) of trustee of the Scheme for the purposes of that Act, the amount must be paid out of the Consolidated Revenue Fund, which is appropriated accordingly.