(1) Any Deputy or Assistant Commissioners of State Revenue may be employed under Part 3 of the Public Administration Act 2004 who are necessary for—
(a) the administration and execution of taxation laws and other laws under the general administration of the Commissioner; or
(b) the performance of other functions of the Commissioner.
(2) A Deputy or an Assistant Commissioner has the same functions as the Commissioner under a taxation law or any other law.
S. 67 substituted by No. 46/1998 s. 7(Sch. 1), amended by No. 108/2004 s. 117(1) (Sch. 3 item 200), substituted by No. 41/2013 s. 47.