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.