(1) The Secretary may, in writing, authorise an officer to perform duties as an authorised review officer for the purposes of this Part.
(2) If a decision that was made by a delegate of the Secretary or the Commissioner is to be reviewed by an authorised review officer or a delegate of the Commissioner, the authorised review officer or delegate must be a person who:
(a) was not involved in making the decision; and
(b) occupies a position that is senior to that occupied by any person involved in making the decision.