s 27

Delegation

In force

(1)

The Minister may, by writing, delegate any or all of his or her functions or powers under this Act to:

(a)

the Secretary; or

(b)

an SES employee, or acting SES employee, in the Department; or

(c)

the Commissioner; or

(d)

a Second Commissioner of Taxation; or

(e)

an SES employee, or acting SES employee, in the Australian Taxation Office.

Note:

The expressions SES employee and acting SES employee are defined in the Acts Interpretation Act 1901.

(2)

In exercising powers under a delegation, the delegate must comply with any directions of the Minister.

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