Document ID: chunk:federal_register_of_legislation:C2025C00139:section:14:p52
Version: federal_register_of_legislation:C2025C00139
Segment Type: section
Provision Reference: s 14 (pt 52/66)
Character Range: 163524–166333

of that section.
 (3) For the purposes of this Act and the Public Governance, Performance and Accountability Act 2013, the Commissioner is taken not to have complied with section 29 of that Act if the Commissioner does not comply with subsection (1) of this section.

115‑35  Outside employment
  The Commissioner must not engage in paid employment outside the duties of his or her office without the Minister's approval.

115‑40  Other terms and conditions
  The Commissioner holds office on the terms and conditions (if any) in relation to matters not covered by this Act that are determined by the Minister.

115‑45  Resignation
 (1) The Commissioner may resign his or her appointment by giving the Governor‑General a signed notice of resignation.
 (2) The resignation takes effect on the day it is received by the Governor‑General or, if a later day is specified in the resignation, on that later day.

115‑50  Termination of appointment
 (1) The Governor‑General may terminate the appointment of the Commissioner:
 (a) for misbehaviour; or
 (b) if the Commissioner is unable to perform the duties of his or her office because of physical or mental incapacity.
 (2) The Governor‑General may terminate the appointment of the Commissioner if:
 (a) the Commissioner:
 (i) becomes bankrupt; or
 (ii) applies to take the benefit of any law for the relief of bankrupt or insolvent debtors; or
 (iii) compounds with his or her creditors; or
 (iv) makes an assignment of his or her remuneration for the benefit of his or her creditors; or
 (b) the Commissioner is absent, except on leave of absence, for 14 consecutive days or for 28 days in any 12 months; or
 (c) the Commissioner fails, without reasonable excuse, to comply with section 29 of the Public Governance, Performance and Accountability Act 2013 (which deals with the duty to disclose interests) or rules made for the purposes of that section; or
 (d) if the Commissioner engages, without the Minister's approval, in paid employment outside the duties of his or her office (see section 115‑35).

115‑55  Delegation
 (1) The Commissioner may, by instrument in writing, delegate any of the Commissioner's powers or functions to an SES employee, or acting SES employee, who is a member of the staff assisting the Commissioner as mentioned in subsection 120‑5(1).
 (2) In exercising powers under a delegation, the delegate must comply with any written directions of the Commissioner.
Note: See section 34AAB of the Acts Interpretation Act 1901.

Division 120—Staff and consultants

120‑5  Staff
 (1) The staff assisting the Commissioner are to be persons engaged under the Public Service Act 1999 and made available for the purpose by the Commissioner of Taxation.
 (2) When performing services for the Commissioner under this section, a person is subject