Commonwealth Consolidated Acts

SHIPPING REFORM (TAX INCENTIVES) ACT 2012 - SECT 27

  (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.