34Authorised officers

34 Authorised officers (1) A person is an authorised officer for this Act if the person is an authorised officer under the Taxation Administration Act 1999, section 79. (2) For this Act, a notice may be issued by the commissioner under the Taxation Administration Act 1999, section 79 (3) to a person who is engaged in the administration of a corresponding law. (3) A person to whom the commissioner delegates functions under division 3.2 is an authorised officer for this Act and the Taxation Administration Act 1999. Note The commissioner’s power of delegation is in the Taxation Administration Act 1999, s 78.