Document ID: chunk:federal_register_of_legislation:C2015A00150:clause:1_137
Version: federal_register_of_legislation:C2015A00150
Segment Type: clause
Provision Reference: sch 1 cl 137
Character Range: 183904–186141

137  Delegation of powers or functions

Delegations by Treasurer
 (1) The Treasurer may, in writing, delegate to the following persons all or any of the Treasurer's powers or functions under this Act (except under sections 105, 106, 107 and 110):
 (a) the Secretary;
 (b) the Commissioner of Taxation;
 (c) a person engaged under the Public Service Act 1999 who is employed in the Department or the Australian Taxation Office.
 (2) The Treasurer may delegate the Treasurer's power under section 105 (Treasurer's declaration relating to charge), 106 (effect of charge on land), 107 (vesting of interest in land) or 110 (exemption from stamp duty and other State or Territory taxes and fees) to the following persons:
 (a) the Secretary;
 (b) the Commissioner of Taxation;
 (c) an SES employee, or acting SES employee, in the Department or the Australian Taxation Office.

Delegations by Secretary
 (3) The Secretary may, in writing, delegate to the following persons all or any of the Secretary's powers or functions under this Act:
 (a) the Commissioner of Taxation;
 (b) a person engaged under the Public Service Act 1999 who is employed in the Department or the Australian Taxation Office.

Subdelegations by Commissioner of Taxation
 (4) If a power or function is delegated to the Commissioner of Taxation under this section, the Commissioner may, in writing, subdelegate the power or function to a person engaged under the Public Service Act 1999 who is employed in the Australian Taxation Office.
Note: See section 138 for the effect of a delegation to the Commissioner of Taxation.
 (5) Sections 34AA, 34AB and 34A of the Acts Interpretation Act 1901 apply in relation to the subdelegation in a way corresponding to the way in which they apply in relation to a delegation.

Directions
 (6) In exercising powers or performing functions delegated or subdelegated by a person under this section, the delegate or subdelegate must comply with any directions of the person.

Delegations in relation to specified kinds of matters
 (7) Without limiting this section or subsection 33(3A) of the Acts Interpretation Act 1901, a power or function may be delegated or subdelegated generally or only in relation to specified kinds of matters.