(1) The Commissioner may—
| (a) | assign management or other duties to employees with appropriate skills to assist the Commissioner in the management, and the control over the functioning, of SARS; |
| (b) | delegate any of the Commissioner's powers in terms of this Act to a SARS employee; or |
| (c) | instruct a SARS employee to perform any of the Commissioner's duties in terms of this Act. |
| (2) | An assignment, delegation or instruction under subsection (1)— |
| (a) | may be issued subject to any conditions the Commissioner may impose; and |
| (b) | does not divest the Commissioner of the responsibility concerning the exercise of the power or the performance of the duty. |
| (3) | This section applies only to the Commissioner's powers and functions contained in this Act. |
