Taxation (Multinational - Global and Domestic Minimum Tax) Act 2024

PART 4 - RULES  

SECTION 30   THE RULES - CONFERRAL OF POWERS AND FUNCTIONS  

30(1)    
The Rules may confer on a person or body any of the following powers or functions:

(a)    a power to determine, or a function of determining, any matter that may be dealt with by the Rules;

(b)    a power or function relating to the operation, application or administration of the Rules.

30(2)    
If the Rules confer on a person or body a power or function, the Rules may:

(a)    provide that the power is to be exercised, or the function performed, by legislative instrument or notifiable instrument; and

(b)    provide for the person or body to delegate the power or function.

30(3)    
Despite subsection (2) , the Rules must not:

(a)    confer a power to make a legislative instrument on a person other than the Minister; or

(b)    confer a power to make a notifiable instrument on a person other than:

(i) the Minister; or

(ii) the Secretary of the Department; or

(iii) the Commissioner of Taxation; or

(c)    confer a power to delegate a power to make a legislative instrument; or

(d)    confer a power to delegate a power to make a notifiable instrument to a person other than:

(i) the Secretary of the Department; or

(ii) the Commissioner of Taxation; or

(iii) an SES employee or acting SES employee in the Department; or

(iv) an SES employee or acting SES employee of the Australian Taxation Office.

30(4)    
The Rules may:

(a)    make provision in relation to a matter in a way that depends on the exercise of a discretion by a person; and

(b)    specify matters that the person must or may take into account, or not take into account, in exercising that discretion; and

(c)    specify the manner in which the person is to exercise the discretion; and

(d)    confer a power on the person to delegate the power to exercise the discretion; and

(e)    require the person to whom the power is delegated to comply with any written directions of the person who delegated the power; and

(f)    provide that a person who is dissatisfied with a decision to exercise (or not exercise) the discretion may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 .

30(5)    
Despite paragraph (4)(d) , the Rules must not provide for a person to delegate a power to exercise the discretion mentioned in that paragraph on a person other than:

(a)    the Secretary of the Department; or

(b)    an SES employee or acting SES employee in the Department.

30(6)    
Paragraph (4)(d) and subsection (5) apply subject to section 8 of the Taxation Administration Act 1953 .

Note:

Section 8 of the Taxation Administration Act 1953 contains the Commissioner of Taxation ' s delegation power.