14Delegation

#### 14 Delegation (1) The CEO may, by signed instrument, delegate to an officer of Customs all or any of the functions and powers of the CEO under a law of customs or any other law of the Commonwealth (other than a function or power under section 15A). (2) A delegation under this section may be made subject to a power of review and alteration by the CEO, within a period specified in the instrument of delegation, of acts done under the delegation. (3) A function or power so delegated, when performed or exercised by the delegate, shall, for the purposes of the law of customs, or the other law of the Commonwealth, under which the function was established or the power conferred, be taken to have been performed or exercised by the CEO. (4) Paragraph 34AB(1)(c) of the Acts Interpretation Act 1901 does not apply to a delegation under subsection (1). (5) In this section: > officer of Customs means a person who is an Officer of Customs for the purposes of the Customs Act 1901.