3FDelegation of exemption power

3F Delegation of exemption power (1) The Treasurer may delegate, by instrument, to the Commissioner— (a) the power of the Treasurer to exempt a person under section 3E(2); (b) the power to delegate the power delegated under paragraph (a). (2) If power has been delegated under subsection (1)(b), the Commissioner may, subject to the terms of the instrument of delegation, sub-delegate, by instrument, to a member of staff of the State Revenue Office the power that is the subject of the delegation, other than the power of sub‑delegation. (3) Subject to subsection (4), sections 42 and 42A of the **Interpretation of Legislation Act 1984** apply in relation to a sub-delegation in the same manner as they apply in relation to a delegation. (4) Despite section 42A(1)(a) of the **Interpretation of Legislation Act 1984**, the Treasurer cannot exercise the power to exempt a person under section 3E(2) while a delegation under subsection (1)(a) is in effect. ***member of staff of the State Revenue Office*** means— (a) an employee referred to in section 67 of the **Taxation Administration Act 1997**; or (b) a consultant or contractor engaged under section 68 of that Act. S. 3G inserted by No. 40/2016 s. 4.