(1) The Commissioner may delegate any of the Commissioner's functions under a taxation law.
(2) However, the Commissioner cannot delegate:
(a) the power to authorise entry to residential premises; or
(b) the power to authorise the use of force to enter premises, or carry out a search, in circumstances where the force will, or may, result in damage to property.
(3) This section does not limit the Commissioner's power to act through agents without a formal delegation of power.