The Commission must –

(a) establish and maintain policies and administrative procedures with respect to the taxation of contributions and PRB Fund superannuation benefits under these regulations; and

(b) determine, from time to time –

(i) the proportion of a PRB Fund superannuation benefit that is to be treated by the Commission as an element taxed in the fund for the purposes of the Income Tax Assessment Act 1997 of the Commonwealth; and

(ii) the proportion of a PRB Fund superannuation benefit that is to be treated by the Commission as a tax free component for the purposes of that Act; and

(c) deduct from contributions and PRB Fund superannuation benefits all amounts required to be paid as taxation under the law of the Commonwealth and remit those amounts to the Taxation Commissioner.