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Taxation Administration Act 2007
14Delegation by Commissioner
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14 Delegation by Commissioner (1) The Commissioner may delegate any of the Commissioner's functions under a taxation law. (2) However, the Commissioner cannot delegate: (a) the power to authorise entry to residential premises; or (b) the power to authorise the use of force to enter premises, or carry out a search, in circumstances where the force will, or may, result in damage to property. (3) This section does not limit the Commissioner's power to act through agents without a formal delegation of power.