(1) The Commissioner may delegate to a person (including a person for the time being performing particular duties or holding or acting in a particular position) a function or power under this or any other Act (except a prescribed function or power).
(2) A function or power may only be delegated to a person who is not a Public Service employee with the consent of the Minister.
(3) A delegation—
(a) must be by instrument in writing; and
(b) may be absolute or conditional; and
(c) does not derogate from the power of the delegator to act in a matter; and
(d) is revocable at will.
(4) A delegated function or power may, if the instrument of delegation so provides, be further delegated in accordance with that instrument.