Taxation Administration Act 1996

The Commissioner may delegate any of the Commissioner's powers or functions under a taxation law to another person.

A power or function delegated under this section may, if the instrument of delegation so provides, be further delegated.

A delegation under this section—

must be by instrument in writing; and

may be absolute or conditional; and

does not derogate from the power of the delegator to act in any matter; and

is revocable at will by the delegator.

Without limiting a preceding subsection—

the Commissioner may delegate any of the Commissioner's powers or functions under this Act to a corresponding Commissioner for the purposes of a corresponding law; and

a corresponding Commissioner may make a further delegation if the instrument of delegation so provides.