(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 to the directions of the Commissioner.
Example: In making a decision about the registration of an entity under this Act in accordance with the directions of the Commissioner, an ACNC officer acts independently of the Australian Taxation Office.