Tax Agent Services Act 2009


Division 70 - Miscellaneous  

Subdivision 70-D - Provisions relating to the Board  

SECTION 70-30   Delegation by Board  


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.

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

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.

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.