54Delegation by Comptroller‑General of Customs

#### 54 Delegation by Comptroller‑General of Customs (1) The Comptroller‑General of Customs may, by writing, delegate any of his or her functions or powers under a law of the Commonwealth (other than section 179, 179K or 179L of the Customs Act 1901) to: (a) the Secretary; or (b) an Immigration and Border Protection worker. Directions to delegates (2) An Immigration and Border Protection worker must, in performing functions or exercising powers under a delegation under subsection (1), comply with any written directions of the Comptroller‑General of Customs. Subdelegation by Secretary (3) If the Secretary is delegated functions or powers under subsection (1), the Secretary may, by writing, delegate any of those functions or powers to an Immigration and Border Protection worker. (4) An Immigration and Border Protection worker must, in performing functions or exercising powers under a delegation under subsection (3), comply with any written directions of the Secretary. (5) The Secretary must not give directions under subsection (4) in relation to particular functions or powers that are inconsistent with any directions given under subsection (2) in relation to those functions or powers. (6) A function that is performed or a power that is exercised by an Immigration and Border Protection worker under a delegation under subsection (3) is taken, for the purposes of the law referred to in subsection (1), to have been performed or exercised by the Comptroller‑General of Customs.