Document ID: chunk:federal_register_of_legislation:C2024C00633:section:27
Version: federal_register_of_legislation:C2024C00633
Segment Type: section
Provision Reference: s 27
Character Range: 28917–29498

27  Delegation
 (1) The Minister may, by writing, delegate any or all of his or her functions or powers under this Act to:
 (a) the Secretary; or
 (b) an SES employee, or acting SES employee, in the Department; or
 (c) the Commissioner; or
 (d) a Second Commissioner of Taxation; or
 (e) an SES employee, or acting SES employee, in the Australian Taxation Office.
Note: The expressions SES employee and acting SES employee are defined in the Acts Interpretation Act 1901.
 (2) In exercising powers under a delegation, the delegate must comply with any directions of the Minister.