(1) A Designated Authority may by signed instrument delegate to a person all or any of the powers or functions of the Designated Authority under:
(a) this Act; or
(b) an associated revenue Act; or
(c) regulations made under this Act.
Note 1: See also section 34AB of the Acts Interpretation Act 1901 .
Note 2: For associated revenue Act see section 4.
(2) A delegation under this section may be made to the person who holds, or performs the duties of, a specified office under the Commonwealth or a State.
(3) If a Designated Authority delegates a power or function under this section, the delegation continues in force despite:
(a) a vacancy in the office of Designated Authority; or
(b) a change in the identity of the holder of the office of Designated Authority.
(4) Despite subsection (3), a delegation under this section may be revoked by a Designated Authority.
(5) A copy of each instrument making, varying or revoking a delegation under this section must be published in the Gazette.