120Power to delegate

120 Power to delegate

(1) The Commissioner must not delegate—

(a) any function or power of the Commissioner under any of the following provisions—

(i) Part 7;

(ii) Part 8;

(iii) section 103;

(iv) section 124;

(v) section 128;

S. 120(1)(a)(vi) amended by No. 4/2018 s. 25(1).

(vi) Division 4 of Part 11;

S. 120(1)(a)(vii) inserted by No. 4/2018 s. 25(2).

(vii) section 156A; or

(b) this power of delegation.

(2) The Commissioner, by instrument, may delegate to an Assistant Commissioner—

(a) any function or power of the Commissioner under—

(i) section 24; or

(ii) section 29; or

(iii) section 30; or

(iv) section 31; or

(v) section 35; or

(vi) section 39; or

(vi) section 41; or

(vii) section 62; or

(viii) section 65: or

(ix) section 69; or

(b) any function or power that the Commissioner may delegate under subsection (3).

(3) The Commissioner, by instrument, may delegate to a person referred to in section 121 (other than an Assistant Commissioner) or to a class of that person any function or power of the Commissioner under this Act except a function or power referred to in subsection (1) or (2)(a).