Commonwealth Consolidated Acts

TAX AGENT SERVICES ACT 2009 - SECT 70.30

  (1)   Subject to subsections   (1A) and (2), the Board may, by writing, delegate all or any of its functions and powers to:

  (a)   a * Board member; or

  (b)   a * committee; or

  (c)   an APS employee whose services are made available to the Board under section   60 - 80; or

  (d)   to a person engaged by the Board.

Functions and powers that must not be delegated

  (1A)   The Board may not delegate:

  (a)   its function of issuing guidelines; or

  (b)   its power to establish a committee under section   60 - 85.

Powers to make reviewable decisions

  (2)   A power to make a reviewable decision (other than a decision covered by subsection   (2A)):

  (a)   must not be delegated under paragraph   (1)(a), (c) or (d); and

  (b)   may be delegated to a * committee under paragraph   (1)(b) only if:

  (i)   the committee has 3 members or more; and

  (ii)   all members of the committee are * Board members.

Note:   For reviewable decision , see subsection   (5).

  (2A)   This subsection covers the following reviewable decisions:

  (a)   a decision to terminate the registration of an individual under subsection   40 - 5(2);

  (b)   a decision to terminate the registration of a partnership under subsection   40 - 10(2);

  (c)   a decision to terminate the registration of a company under subsection   40 - 15(2).

Other matters

  (3)   A delegate is, in the exercise of a delegated function or power, subject to the directions of the Board.

  (4)   A delegation under this section:

  (a)   may be revoked by the Board (whether or not constituted by the * Board members who constituted the Board when the power was delegated); and

  (b)   continues in force even if the membership of the Board changes.

Definitions

  (5)   In this section:

"reviewable decision" means a decision in respect of which an application for review may be made to the Administrative Appeals Tribunal under section   70 - 10.

Table of sections

70 - 35   Official information not to be disclosed

70 - 40   Exceptions to the prohibition on disclosure of official information

70 - 45   On - disclosure of official information

70 - 50   Legal professional privilege

70 - 55   Regulations