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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.