Taxation Administration Act 1953
The Commissioner may, either generally or as otherwise provided by the instrument of delegation, by writing signed by the Commissioner, delegate to a Deputy Commissioner or any other person all or any of the Commissioner's powers or functions under a taxation law or any other law of the Commonwealth or a Territory, other than this power of delegation.
For the purposes of this section, the Commissioner's powers and functions include powers and functions given to the Commissioner in his or her capacity as Registrar of the Australian Business Register.
[ CCH Note: S 8(1A) will be amended by No 69 of 2020, s 3 and Sch 1 item 1432, by substituting " the Commissioner ' s capacity as the Registrar (within the meaning of the A New Tax System (Australian Business Number) Act 1999 ) " for " his or her capacity as Registrar of the Australian Business Register " , effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under Subdiv 426-C heading.]
Subject to subsection (5), a power or function so delegated, when exercised or performed by the delegate, shall, for the purposes of the taxation law or the other law, as the case may be, be deemed to have been exercised or performed by the Commissioner.
(Omitted by No 123 of 1984) 8(4)
A delegation under this section does not prevent the exercise of a power or the performance of a function by the Commissioner.
A delegation under this section may be made subject to a power of review and alteration by the Commissioner, within a period specified in the instrument of delegation, of acts done in pursuance of the delegation.
A delegation under this section continues in force notwithstanding a change in the occupancy of, or a vacancy in, the office of Commissioner, but, for the purposes of the application of subsection 33(3) of the Acts Interpretation Act 1901 to a delegation under this section, nothing in any law shall be taken to preclude the revocation or variation of the delegation by the same or a subsequent holder of that office.