Tax Agent Services Act 2009

PART 7 - MISCELLANEOUS  

Division 70 - Miscellaneous  

Subdivision 70-D - Provisions relating to the Board  

SECTION 70-30   Delegation by Board  

70-30(1)  

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.

70-30(1A)  

The Board may not delegate:

(a) its function of issuing guidelines; or

(b) its power to establish a committee under section 60-85 .

70-30(2)  
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.