Tax Agent Services Act 2009
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.
The Board may not delegate:
(a) its function of issuing guidelines; or
(b) its power to establish a committee under section 60-85 .
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. 70-30(3)
A delegate is, in the exercise of a delegated function or power, subject to the directions of the Board. 70-30(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.
No 120 of 2013, s 3 and Sch 2 item 29 contains the following savings provision:
29 Saving of existing delegations
A delegation in force under section 70-30 of the Tax Agent Services Act 2009 immediately before 30 June 2013 continues to have effect, on and after 30 June 2013, as if it were a delegation under that section as amended.