(1) The CEO may
exercise any functions delegated to the CEO by the Commissioner of State
Revenue under the Taxation Administration Act 2003 in relation to this
Division.
(2) A function that is
delegated to the CEO under the Taxation Administration Act 2003 in relation
to this Division is taken while the delegation is in effect —
(a) to
be a function of the CEO under this Act; and
(b) not
to be a function of the Commissioner of State Revenue under the
Taxation Administration Act 2003 to the extent that it relates to this
Division.
(3) Nothing in
subsection (2)(b) prevents the Commissioner of State Revenue or an
investigator under the Taxation Administration Act 2003 from exercising any
function under —
(a) Part
8 of that Act in relation to this Division; or
(b) Part
2 of that Act that is required or convenient to be exercised in relation to
the exercise of the functions under Part 8 of that Act in relation to this
Division.
(4) The CEO may
delegate any functions delegated to the CEO under the
Taxation Administration Act 2003 in relation to this Division to any person to
whom the CEO may delegate a function under section 284.
(5) Section 284(2) to
(5) apply to a delegation under subsection (4) as if it were a delegation
under section 284(1).