Tax Agent Services Act 2009

PART 7 - MISCELLANEOUS  

Division 70 - Miscellaneous  

Subdivision 70-D - Provisions relating to the Board  

SECTION 70-30   Delegation by Board  

70-30(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

70-30(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

70-30(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) .

70-30(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

70-30(3)    
A delegate is, in the exercise of a delegated function or power, subject to the directions of the Board.

70-30(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

70-30(5)    

In this section:

reviewable decision
means a decision in respect of which an application for review may be made to the Administrative Appeals Tribunal under section 70-10 .