14Delegation by Commissioner

14 Delegation by Commissioner (1) The Commissioner may, in writing, delegate to a specified person or a person from time to time holding, acting in or performing the duties of a specified office, designation or position any of his or her powers and functions under this Act, other than this power of delegation. (2) A power or function delegated under this section, when exercised or performed by the delegate, is to be taken to have been exercised or performed by the Commissioner. (3) A delegation under this section does not prevent the exercise of a power or the performance of a function by the Commissioner.