Deputy Commissioner to act as Commissioner
13A Deputy Commissioner to act as Commissioner
The Deputy Commissioner must act in the office of Commissioner —
during any period when the office of Commissioner is vacant or the person holding the office of Commissioner is unable to perform the functions of that office; and
in relation to any matter in respect of which the person holding the office of Commissioner has under section 13 declared themselves unable to act.
Subsection (1) does not apply —
during any period when the Deputy Commissioner is unable to perform the functions of the office of Commissioner; or
in relation to any matter —
in respect of which the Deputy Commissioner has under section 13 declared themselves unable to act; or
in relation to which a person is acting in the office of Commissioner under section 14 for the reason mentioned in section 14(1)(b).
The Deputy Commissioner, when acting in the office of Commissioner under this section for the reason mentioned in subsection (1)(b) in relation to a matter, may perform functions of that office in relation to the matter even though the Commissioner or a person acting under section 14 for the reason mentioned in section 14(1)(b) is at the same time performing other functions of that office.
If the Deputy Commissioner is acting in the office of Commissioner under this section for the reason mentioned in subsection (1)(b) in relation to a matter, a reference to the Commissioner in a provision of this Act that is relevant to the performance by the Deputy Commissioner of a function of that office in relation to the matter includes a reference to the Deputy Commissioner.
The validity of anything done by or in relation to the Deputy Commissioner while purporting to act under this section is not to be called into question on the ground that the occasion for the Deputy Commissioner to act had not arisen or had ceased.
[Section 13A inserted: No. 5 of 2024 s. 11.]
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