137Delegation of powers or functions

#### 137 Delegation of powers or functions Delegations by Treasurer (1) The Treasurer may, in writing, delegate to the following persons all or any of the Treasurer’s powers or functions under this Act (except under subsection 122(4) or section 105, 106, 107, 110, 130R, 130ZW or regulations made for the purposes of paragraph 130Z(2)(d)): (a) the Secretary; (b) the Commissioner of Taxation; (c) a person engaged under the Public Service Act 1999 who is employed in the Department or the Australian Taxation Office. > Note: Subsection 122(4) is about determining laws for the purposes of disclosing protected information to Commonwealth Ministers and Commonwealth bodies. (2) The Treasurer may delegate the Treasurer’s power under section 105 (Treasurer’s declaration relating to charge), 106 (effect of charge on land), 107 (vesting of interest in land), 110 (exemption from stamp duty and other State or Territory taxes and fees) or regulations made for the purposes of paragraph 130Z(2)(d) (extension of time to give register notice) to the following persons: (a) the Secretary; (b) the Commissioner of Taxation; (c) an SES employee, or acting SES employee, in the Department or the Australian Taxation Office. (2A) The Treasurer may delegate the Treasurer’s powers under the following provisions to the Registrar: (a) regulations made for the purposes of section 130Z (including the power to make an instrument under regulations made for the purposes of paragraph 130Z(2)(d)); (b) an instrument made under regulations made for the purposes of paragraph 130Z(2)(d); (c) paragraph 133(1)(b) or (c) (power to require information or documents); (d) section 135A (service of notices and other documents) in relation to a notice under paragraph 133(1)(b) or (c). Delegations by Secretary (3) The Secretary may, in writing, delegate to the following persons all or any of the Secretary’s powers or functions under this Act: (a) the Commissioner of Taxation; (b) a person engaged under the Public Service Act 1999 who is employed in the Department or the Australian Taxation Office. Subdelegations by Commissioner of Taxation (4) If a power or function is delegated to the Commissioner of Taxation under this section, the Commissioner may, in writing, subdelegate the power or function to a person engaged under the Public Service Act 1999 who is employed in the Australian Taxation Office. > Note: See section 138 for the effect of a delegation to the Commissioner of Taxation. (5) Sections 34AA, 34AB and 34A of the Acts Interpretation Act 1901 apply in relation to the subdelegation in a way corresponding to the way in which they apply in relation to a delegation. Directions (6) In exercising powers or performing functions delegated or subdelegated by a person under this section, the delegate or subdelegate must comply with any directions of the person. Delegations in relation to specified kinds of matters (7) Without limiting this section or subsection 33(3A) of the Acts Interpretation Act 1901, a power or function may be delegated or subdelegated generally or only in relation to specified kinds of matters. Powers and functions under the Regulatory Powers Act (8) This section does not apply in relation to a power or function that a person has under the Regulatory Powers Act (as it applies in relation to this Act). > Note: Powers and functions of this kind may be delegated under sections 99, 100 and 101F.