At the end of section 112
124 At the end of section 112
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The Secretary may delegate to a review officer of an institution the Secretary's powers under sections 106L and 106M so far as those powers relate to persons who are, or have been, enrolled with the institution.
In exercising powers under a delegation made under subsection (3), the delegate must comply with any directions of the Secretary.
In this subsection:
review officer, in relation to an institution, means a person, or a person included in a class of persons, appointed by, or by a delegate of, the chief executive officer of the institution to be an appropriate officer of the institution for the purposes of subsection (3).
Income Tax Assessment Act 1936
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