Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 173

173 Delegations

(1) This section applies if, immediately before 1 July 2011, a delegation of any of the commissioner’s powers under the repealed Act was in force.

(2) The delegation continues for the purpose of the administration of the repealed Act as continued under the Community Ambulance Cover Levy Repeal Act 2011 part 2 , divisions 1 and 2 until the delegation is ended under this Act.

(3) If the delegation had permitted the subdelegation of the power and a subdelegation of the power was in force immediately before 1 July 2011, the subdelegation also continues under subsection (2) until it is ended under this Act.