54 Laws of Malaysia ACT 709 (c) paying the remuneration, allowances, benefits and other expenses of the Commissioner, Deputy Commissioners, Assistant Commissioners, members of the Advisory Committee, members, officers and servants of the Appeal Tribunal and officers and servants of the Commissioner, including the granting of loans and advances, superannuation allowances, retirement benefits and gratuities; (d) paying any other expenses, expenditure, fees and costs, including fees for the engagement of consultants, and legal fees and costs, properly incurred or accepted, or deemed fit by the Commissioner in the performance of his functions and the exercise of his powers; (e) purchasing or hiring equipment and materials, acquiring land and any assets, and carrying out any other works and undertakings in the performance of his functions and the exercise of his powers; and (f) generally, paying any expenses for carrying into effect the provisions of this Act. Conservation of Fund 63. It shall be the duty of the Commissioner to conserve the Fund by so performing his functions and exercising his powers under this Act as to secure that the total revenues of the Commissioner are sufficient to meet all sums properly chargeable to its revenue account, including depreciation and interest on capital, taking one year with another. Reserve fund 64. The Commissioner shall establish and maintain a reserve fund within the Fund. Financial year 65. The financial year of the Commissioner shall begin on 1 January and end on 31 December of each year.