Tax Laws Amendment (2013 Measures No. 3) Act 2013 (120 of 2013)

Schedule 2   Other amendments to the Tax Agent Services Act 2009

24   Subsection 70-30(1)

Repeal the subsection, substitute:

(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.

(1A) The Board may not delegate:

(a) its function of issuing guidelines; or

(b) its power to establish a committee under section 60-85.