109. Finance Secretary

When the Finance Secretary may delegate

(1) The Finance Secretary may, by written instrument, delegate to an official of the Department any powers, functions or duties under this Act or the rules:

(a) including:

(i) this power to delegate in relation to powers, functions and duties conferred directly by this Act or the rules on the Finance Secretary; and

(ii) powers, functions or duties that have been delegated by the Finance Minister to the Finance Secretary under subsection 107(1) or paragraph 107(3)(a); but

(b) not including powers, functions or duties that have been delegated by the Finance Minister to the Finance Secretary under paragraph 107(3)(b) or (c).

Directions by the Finance Secretary about delegation

(2) If:

(a) the Finance Secretary delegates a power, function or duty to a person (the delegate); and

(b) the power, function or duty is not one that has been delegated by the Finance Minister to the Finance Secretary under subsection 107(1) or (3);

then the Finance Secretary may give written directions to the delegate in relation to the exercise of that power, the performance of that function or the discharge of that duty.

(3) The delegate must comply with any directions given under subsection (2).

Subdelegation of Finance Minister’s delegation

(4) If the Finance Secretary delegates to a person (the second delegate)a power, function or duty that has been delegated by the Finance Minister to the Finance Secretary under subsection 107(1) or paragraph 107(3)(a), then that power, function or duty, when exercised, performed or discharged by the second delegate, is taken for the purposes of this Act to have been exercised, performed or discharged by the Finance Minister.

(5) If the Finance Secretary is subject to directions in relation to the exercise of a power, the performance of a function or the discharge of a duty, delegated by the Finance Minister to the Finance Secretary under subsection 107(1) or paragraph 107(3)(a), then:

(a) the Finance Secretary must give corresponding written directions to the second delegate; and

(b) the Finance Secretary may give other written directions (not inconsistent with those corresponding directions) to the second delegate in relation to the exercise of that power, the performance of that function or the discharge of that duty.

(6) The second delegate must comply with any directions of the Finance Secretary.

Related glossary terms: 

Last updated: 13 January 2016