(1) The Commissioner is the reviewer of a reviewable decision for the purposes of this Division, subject to subsection (2).
(2) If:
(a) the reviewable decision was made by a delegate of the Commissioner; and
(b) the decision is to be reconsidered by a delegate of the Commissioner;
then the delegate who reconsiders the decision must be a person who:
(c) was not involved in making the decision; and
(d) occupies a position that is senior to that occupied by any person involved in making the decision.