sec.1028Delegations

### sec.1028 Delegations This section applies if— immediately before the commencement, a delegation of a function or power from the Minister to a person was in force under this Act; and under this Act or the Taxation Administration Act 2001 , the revenue commissioner may delegate the function or power. The delegation continues to have effect from the commencement as if it had been made by the revenue commissioner. s 1028 ins 2020 No. 30 s 85 (sec.1028-ssec.1) This section applies if— immediately before the commencement, a delegation of a function or power from the Minister to a person was in force under this Act; and under this Act or the Taxation Administration Act 2001 , the revenue commissioner may delegate the function or power. (sec.1028-ssec.2) The delegation continues to have effect from the commencement as if it had been made by the revenue commissioner. - (a) immediately before the commencement, a delegation of a function or power from the Minister to a person was in force under this Act; and - (b) under this Act or the Taxation Administration Act 2001 , the revenue commissioner may delegate the function or power.