Taxation Administration Act 2007
7Acting Commissioner
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7 Acting Commissioner (1) The Minister may appoint a public sector employee to act as Commissioner: (a) during a vacancy in the office of Commissioner; or (b) when the Commissioner is unable or unavailable to carry out official functions. (2) A vacancy in the office of Commissioner cannot be filled by an acting appointee for more than 12 months. (3) An acting appointment: (a) is to be made by instrument in writing; and (b) may be expressed to be subject to conditions and limitations stated in the instrument.