Delegation by Commissioner
10C Delegation by Commissioner
The Commissioner may delegate to an officer of the Commissioner or, with the approval of the Minister, another person —
a function of the Commissioner under another provision of this Act; and
unless specifically prevented under the delegation, a function delegated to the Commissioner under another Act.
A delegation under subsection (1) must be in writing signed by the Commissioner.
A delegation under subsection (1) may expressly authorise the delegate to further delegate the function.
If a function of the Commissioner is performed in accordance with a delegation under this section, the function is taken to be performed by the Commissioner.
A person performing a function that has been delegated to the person under this section is taken to do so in accordance with the terms of the delegation unless the contrary is shown.
Nothing in this section limits the ability of the Commissioner to perform a function through an agent or under another lawful arrangement.
[Section 10C inserted: No. 26 of 2023 s. 10.]
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