178ADelegation

178A Delegation (1) The Treasurer may delegate, by instrument, to the Commissioner of State Revenue— (a) a power of the Treasurer under section 177(1) or 178(1); (b) the power to delegate a power delegated under paragraph (a). (2) If power has been delegated under subsection (1)(b), the Commissioner of State Revenue may, subject to the terms of the instrument of delegation, sub-delegate, by instrument, to a member of staff of the State Revenue Office a power that is the subject of the delegation, other than the power of sub-delegation. (3) 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. ***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.