Northern Territory Numbered Acts

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TAXATION ADMINISTRATION ACT 2007 (NO 28 OF 2007) - SECT 14

Delegation by Commissioner

    (1)     The Commissioner may delegate any of the Commissioner's functions under a taxation law.

    (2)     However, the Commissioner cannot delegate: 

    (a)     the power to authorise entry to residential premises; or

    (b)     the power to authorise the use of force to enter premises, or carry out a search, in circumstances where the force will, or may, result in damage to property.

    (3)     This section does not limit the Commissioner's power to act through agents without a formal delegation of power.



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