(1) For the purposes
of this Chapter the Director General has the functions of the Commissioner
under the Taxation Administration Act sections 26 and 29, which are
modified to the extent necessary to give effect to this subsection.
(2) For the purposes
of the Taxation Administration Act anything done by the Director General in
the exercise of a function conferred by subsection (1) is taken to have
been done by the Commissioner.
(3) The Commissioner
has all of the functions of the Director General under this Chapter, which is
modified to the extent necessary to give effect to this subsection.