(1) An accountable authority of a non - corporate Commonwealth entity may, by writing, delegate to an official (the second delegate ) of any non - corporate Commonwealth entity powers and functions that have been delegated to the accountable authority by a Minister under section 32D.
(2) The power or function, when exercised or performed by the second delegate, is taken for the purposes of this Act to have been exercised or performed by the Minister.
(3) If the accountable authority is subject to directions in relation to the exercise of a power, or the performance of a function, delegated to the accountable authority under section 32D, then:
(a) the accountable authority must give corresponding directions to the second delegate; and
(b) the accountable authority may give other directions (not inconsistent with those corresponding directions) to the second delegate in relation to the exercise of that power or the performance of that function.
(4) The second delegate must comply with any directions of the accountable authority.