Delegation
(1) The Commissioner may, in relation to a tax law, delegate in
writing to an authorised officer the performance of any of the
powers or functions of the Commissioner under that tax law,
other than the power of the Commissioner under section 4.
(2) The Commissioner may revoke, in writing, a delegated power or
function at any time and nothing in this section prevents the
Commissioner from exercising a delegated power or performing a delegated function.
(3) A decision made, and a notice or communication issued or
signed, by an authorized officer may be withdrawn or amended
by the Commissioner or by that authorized officer, and shall, for
the purposes of the tax law to which it relates and until it has
been withdrawn, be deemed to have been made, issued or
signed by the Commissioner.
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