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Tax Agent Services Act 2009
70‑30 Delegation by Board70‑30 Delegation by Board
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#### 70‑30 Delegation by Board
(1) Subject to subsections (1A) and (2), the Board may, by writing, delegate all or any of its functions and powers to:
(a) a \*Board member; or
(b) a \*committee; or
(c) an APS employee whose services are made available to the Board under section 60‑80; or
(d) to a person engaged by the Board.
Functions and powers that must not be delegated
(1A) The Board may not delegate:
(a) its function of issuing guidelines; or
(b) its power to establish a committee under section 60‑85.
Powers to make reviewable decisions
(2) A power to make a reviewable decision (other than a decision covered by subsection (2A)):
(a) must not be delegated under paragraph (1)(a), (c) or (d); and
(b) may be delegated to a \*committee under paragraph (1)(b) only if:
(i) the committee has 3 members or more; and
(ii) all members of the committee are \*Board members.
> Note: For reviewable decision, see subsection (5).
(2A) This subsection covers the following reviewable decisions:
(a) a decision to terminate the registration of an individual under subsection 40‑5(2);
(b) a decision to terminate the registration of a partnership under subsection 40‑10(2);
(c) a decision to terminate the registration of a company under subsection 40‑15(2).
Other matters
(3) A delegate is, in the exercise of a delegated function or power, subject to the directions of the Board.
(4) A delegation under this section:
(a) may be revoked by the Board (whether or not constituted by the \*Board members who constituted the Board when the power was delegated); and
(b) continues in force even if the membership of the Board changes.
Definitions
(5) In this section:
> reviewable decision means a decision in respect of which an application for review may be made to the Administrative Review Tribunal under section 70‑10.