Section 4

The Commissioner is, subject to any general or special directions of the Minister, responsible for the administration of this Act and may perform the duties that are imposed and may exercise the powers that are conferred upon the Commissioner by this Act.

The Minister may give the Commissioner directions of a general character, and not inconsistent with the provisions of this Act, as to the exercise of the powers and discretions conferred on the Commissioner by, and the duties required to be discharged by the Commissioner under, this Act; and the Commissioner must give effect to the directions given.

The Commissioner may delegate the exercise of all or any of the powers conferred or duties imposed upon the Commissioner by this Act (except the power of delegation conferred by this subsection) to any authorised officer, subject to the conditions or limitations that are set out in this Act or that the Commissioner may specify by directions; and any reference in this Act to the Commissioner includes a reference to such an authorised officer.

In exercising any powers or duties under a delegation under subsection (3), an authorised officer must comply with any direction of the Commissioner.