Commentary on Sections Section 136 – Conflicts of interest
271.This section prevents a relevant office holder from exercising a function if he or she has a registrable interest (defined in section 139) which relates to the exercise of that function. Where the relevant office holder is prevented from exercising a function, this section provides for how the function must be delegated (if the Commissioner is unable to act) or for arrangements to be made for the function to be exercised by another (if the Deputy Commissioner is unable to act).