Inspector-General of Taxation Act 2003

The Inspector‑General may, in writing, delegate any of the following powers to a member of the Inspector‑General’s staff:

the Inspector‑General’s powers under the Ombudsman Act 1976 (as it applies because of section 15 of this Act), except for the Inspector‑General’s powers under sections 15 to 19 of that Act;

the Inspector‑General’s powers under subsections 36(3) and (4) of this Act to make arrangements and engage consultants (including determining the terms and conditions of their engagement).

The Inspector‑General may, in writing, delegate any of the Inspector‑General’s powers under sections 9 and 10 of this Act (about not investigating, or transferring, complaints) to a member of the Inspector‑General’s staff who is:

either:

a member of the staff referred to in subsection 36(1); or

an employee or officer whose services are made available as referred to in subsection 36(3); and

either:

an SES employee or acting SES employee; or

an APS employee who is classified as Executive Level 1 or 2 or equivalent, or acting in a position usually occupied by an APS employee who is so classified.

The Inspector‑General may, in writing, delegate any of the Inspector‑General’s powers under section 37B of this Act (about requesting and providing tax file numbers) to:

a member of the staff referred to in subsection 36(1); or

an employee or officer whose services are made available as referred to in subsection 36(3).

The Inspector‑General may delegate a power to a person under subsection (1), (1A) or (1B) only if the Inspector‑General is satisfied that the person has appropriate qualifications, training or experience to exercise the power.

In exercising powers under a delegation under subsection (1), (1A) or (1B) of this section, a delegate must comply with any written directions of the Inspector‑General.