Division of Revenue Act, 2013 (Act No. 2 of 2013)Chapter 6 : General35. Delegations and assignments |
| 1) | The Minister may, in writing, delegate any of the powers entrusted to the National Treasury in terms of this Act and assign any of the duties imposed on the National Treasury in terms of this Act, to an official of the National Treasury. |
| 2) | A delegation or assignment in terms of subsection (1) to an official of the National Treasury— |
| a) | is subject to any limitations or conditions that the Minister may impose; |
| b) | may authorise that official to subdelegate, in writing, the delegated power or assigned duty to another National Treasury official; and |
| c) | does not divest the National Treasury of the responsibility concerning the exercise of the delegated power or the performance of the assigned duty. |
| 3) | The Minister may vary or revoke any decision taken by an official as a result of a delegation, subject to any rights that may have vested as a consequence of the decision. |
| 4) | A Member of the Executive Council responsible for finance in a province may, in writing, delegate any of the powers entrusted to the Provincial Treasury of that province in terms of this Act and assign any of the duties imposed on the Provincial Treasury in terms of this Act, to an official of the Provincial Treasury. |
| 5) | Subsections (2) and (3) apply with the necessary changes to a delegation or assignment in terms of subsection (4). |