157Delegation by Commissioner

157 Delegation by Commissioner

(1)  The Commissioner, by instrument in writing under his or her common seal, may delegate to a person specified in the instrument the performance or exercise of those functions and powers of the Commissioner (other than this power of delegation), under this Act or any other Act, that are specified in the instrument.

(2)  The Commissioner, by instrument in writing under his or her common seal, may revoke wholly or in part any delegation made under subsection (1) .

(3)  A function or power the performance or exercise of which has been delegated under this section may, while the delegation remains unrevoked, be performed or exercised from time to time in accordance with the terms of the delegation.

(4)  A delegation under this section may be made subject to the conditions or limitations, if any, as to –

(a) the performance or exercise of any of the functions or powers delegated; or

(b) time or circumstance –

that are specified in the instrument.

(5)  Despite any delegation under this section, the Commissioner may continue to perform or exercise all or any of the functions or powers delegated.

(6)  Any act or thing done by, or to, a delegate of the Commissioner while the delegate is acting in the exercise of a delegation under this section –

(a) has the same force and effect as if the act or thing had been done by, or to, the Commissioner, as the case may be; and

(b) is to be taken to have been done by, or to, the Commissioner, as the case may be.

(7)  An instrument purporting to be signed by a delegate of the Commissioner in his or her capacity as a delegate of the Commissioner –

(a) is, in all courts and before all persons acting judicially, to be received in evidence as if it were an instrument executed by the Commissioner under seal; and

(b) is to be taken, until the contrary is proved, to be an instrument signed by a delegate of the Commissioner under this section.

(8)  If the exercise of a power by the Commissioner is dependent on the opinion or belief of the Commissioner, a delegate of the Commissioner under this section may, in exercising that power, act on his or her own opinion or belief.