Tax Laws Amendment (Retirement Villages) Act 2004 (143 of 2004)

Schedule 1   Tax Laws Amendment (Retirement Villages) Act 2004

Part 1   Amendments

A New Tax System (Goods and Services Tax) Act 1999

8   After section 177-10

Insert:

177-11 Delegation by Aged Care Secretary

The *Aged Care Secretary may, in writing, delegate his or her powers under paragraph 38-25(3B)(b) to:

(a) a person in relation to whom there is in force a delegation by the Aged Care Secretary of functions under subsection 96-2(5) of the Aged Care Act 1997; or

(b) a person:

(i) who is a person of a kind specified in a determination that is in force and that is made by the *Aged Care Minister for the purposes of paragraph 38-25(3B)(a); and

(ii) whom the Aged Care Secretary is satisfied is qualified and experienced to make assessments of the kind referred to in paragraph 38-25(3B)(b).