Delegation
178A Delegation
The Treasurer may delegate, by instrument, to the Commissioner of State Revenue—
a power of the Treasurer under section 177(1) or 178(1);
the power to delegate a power delegated under paragraph (a).
If power has been delegated under subsection (1)(b), the Commissioner of State Revenue may, subject to the terms of the instrument of delegation, sub-delegate, by instrument, to a member of staff of the State Revenue Office a power that is the subject of the delegation, other than the power of sub-delegation.
Sections 42 and 42A of the Interpretation of Legislation Act 1984 apply in relation to a sub‑delegation in the same manner as they apply in relation to a delegation.
In this section—
member of staff of the State Revenue Office means—
an employee referred to in section 67 of the Taxation Administration Act 1997; or
a consultant or contractor engaged under section 68 of that Act.
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