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.
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