(1)
| (a) | The Minister may, in writing, delegate any of the powers conferred on him or her by this Act (other than the powers conferred on him by sections 2 and 4) to the Director-General or any other officer of the National Treasury and may authorize the Director-General or such other officer to perform any of the functions or duties thus entrusted to or imposed on the Minister. |
| (b) | A delegation in terms of paragraph (a) to the Director-General or an officer of the National Treasury— |
| (i) | is subject to any limitations or conditions that the Minister may impose; |
| (ii) | may authorize the Director-General or officer to sub-delegate, in writing, the delegated power, function or duty, to any other officer of the National Treasury; and |
| (iii) | does not divest the Minister of the responsibility concerning the exercise of the delegated power or the performance of the function or duty. |
| (c) | 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. |
| (2) | The Director-General may delegate to any officer of the National Treasury any of the powers conferred on him by this Act and may authorize any such officer to perform any of the functions or duties thus entrusted to or imposed on the Director-General, provided that subsection (1)(b) and (c) also apply with the necessary changes in respect of a delegation under this subsection. |
[Section 6A substituted by section 5 of the Financial Matters Amendment Act, 2023 (Act No. 09 of 2023), Notice No. 3651, GG48917, dated 7 July 2023 - effective 14 July 2023 per Notice No. 3683, GG48962 dated 14 July 2023 (section 21(2))]
