The Commissioner has the general administration of:
(a) paragraph 7C(1)(c); and
(b) Divisions 3, 4 and 5 and this Division; and
(c) Division 1A of Part 9 (Internal review of certain Commissioner decisions relating to ABSTUDY student start - up loans).
Note: One effect of this is that these Divisions are taxation laws for the purposes of the Taxation Administration Act 1953 .