17Agreement for collecting levy and late‑payment penalty

17 Agreement for collecting levy and late‑payment penalty

(1) On behalf of the Commonwealth, the Finance Minister may enter into an agreement with a Commonwealth authority for the receipt or custody of levy or late‑payment penalty on behalf of the Commonwealth. (2) The Finance Minister may delegate his or her power under subsection (1) to an SES employee or acting SES employee. The delegation must be in writing. (3) In exercising the delegated power, the delegate is subject to any directions given by the Finance Minister.