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.