Shipping Reform (Tax Incentives) Act 2012
27Delegation
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27 Delegation
(1) The Minister may, by writing, delegate any or all of his or her functions or powers under this Act to: (a) the Secretary; or (b) an SES employee, or acting SES employee, in the Department; or (c) the Commissioner; or (d) a Second Commissioner of Taxation; or (e) an SES employee, or acting SES employee, in the Australian Taxation Office.
Note: The expressions SES employee and acting SES employee are defined in the Acts Interpretation Act 1901.
(2) In exercising powers under a delegation, the delegate must comply with any directions of the Minister.