Commonwealth Consolidated Acts

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TAX AGENT SERVICES ACT 2009 - SECT 70.30

Delegation by Board

  (1)   Subject to subsections   (1A) and (2), the Board may, by writing, delegate all or any of its functions and powers to:

  (a)   a * Board member; or

  (b)   a * committee; or

  (c)   an APS employee whose services are made available to the Board under section   60 - 80; or

  (d)   to a person engaged by the Board.

  (1A)   The Board may not delegate:

  (a)   its function of issuing guidelines; or

  (b)   its power to establish a committee under section   60 - 85.

  (2)   The Board may only delegate to a * committee a power to make a decision in respect of which an application for review may be made to the Administrative Appeals Tribunal under section   70 - 10 if:

  (a)   the committee has 3 members or more; and

  (b)   all members of the committee are * Board members.

  (3)   A delegate is, in the exercise of a delegated function or power, subject to the directions of the Board.

  (4)   A delegation under this section:

  (a)   may be revoked by the Board (whether or not constituted by the * Board members who constituted the Board when the power was delegated); and

  (b)   continues in force even if the membership of the Board changes.

Table of sections

70 - 35   Official information not to be disclosed

70 - 40   Exceptions to the prohibition on disclosure of official information

70 - 45   On - disclosure of official information

70 - 50   Legal professional privilege

70 - 55   Regulations


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