Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 376.247

  (1)   The * Arts Minister may, in writing, delegate all or any of the Arts Minister's powers under the provisions mentioned in subsection   (2) to:

  (a)   the * Arts Secretary; or

  (b)   an SES employee, or acting SES employee, in the Department administered by the Arts Minister.

  (2)   For the purposes of subsection   (1), the provisions are as follows:

  (a)   section   376 - 20 (issue of certificate for location offset);

  (b)   section   376 - 30 (determination of qualifying Australian production expenditure for location offset);

  (c)   section   376 - 45 (issue of certificate for PDV offset);

  (d)   section   376 - 50 (determination of qualifying Australian production expenditure for PDV offset);

  (e)   section   376 - 235 (notice of refusal to issue certificate for location offset or PDV offset);

  (f)   section   376 - 245 (revocation of certificate for location offset or PDV offset).

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