306 Identity cards (1) The Secretary may issue an identity card to any of the following: (a) an authorised officer; (b) an approved auditor; (c) any other person who performs functions or duties or exercises powers under this Act and is prescribed by the rules. (2) An identity card issued to a person under subsection (1) must: (a) be in the form approved by the Secretary; and (b) contain a recent photograph of the person. (3) Subject to subsection (5), if the Secretary issues an identity card to an authorised officer under subsection (1), the authorised officer must carry the identity card at all times when performing functions or duties or exercising powers as an authorised officer. (4) Subject to subsection (5), if the Secretary issues an identity card to an approved auditor under subsection (1), the approved auditor must carry the identity card at all times when conducting an audit under Part 1 of Chapter 9. (5) An authorised officer or approved auditor need not carry the identity card in the circumstances prescribed by the rules.

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