Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 46
The competent authority referred to in Articles 33, 33-1 and 72 of the Act shall mean the central competent authority.The central competent authority referred to in the previous Paragraph shall be ascertained in accordance with the nature of the matters involved. Where the proper competent authority cannot be ascertained, it shall be ascertained by the Mainland Affairs Council of the Executive Yuan.