161Conduct of proceedings by Commissioner

161 Conduct of proceedings by Commissioner

161 Conduct of proceedings by Commissioner

If the Commissioner takes or defends proceedings before the Tribunal on behalf of a person—

(a) the Commissioner—

(i) is to have the conduct of those proceedings on behalf of the person, and

(ii) may appear personally or by an Australian legal practitioner or agent, and

(iii) may do all things that are necessary or expedient to give effect to an order or a decision of the Tribunal, and

(b) the Commissioner is liable to pay the costs (if any) of the person, and

(c) the person is liable to pay any other amount that the Tribunal orders the person to pay.