Delegation by Commissioner—particular inquiry

Current

(1)

Despite subsection 89(4), the Commissioner may, in writing, delegate all or any of the Commissioner’s functions or powers under the following provisions to a Deputy Commissioner or an Assistant Commissioner for the purposes of a particular inquiry:

(a)

Part 3;

(b)

Part 4 (other than section 46).

Note:

Sections 34AA to 34A of the Acts Interpretation Act 1901 contain provisions relating to delegations.

(2)

In performing a delegated function or exercising a delegated power, the delegate must comply with any written directions of the Commissioner.

This Act’s bill:Explanatory memorandum Second reading speech

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90 Delegation by Commissioner—particular inquiry