Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017
18Authorised officers
Start here
Get a plain-English read of 18
Turn the raw legal text into a practical explanation grounded in Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017.
18 Authorised officers
(1) The Commissioner may appoint a person as an authorised officer for the purposes of this Act.
(2) For the purposes of section 77(1)(e)(x) of the Taxation Administration Act 1997 , an authorised officer is a prescribed person.
(3) The Commissioner is to issue an authorised officer with an identity card that –
(a) bears the name, signature and photograph of the authorised officer to whom it relates; and
(b) states that the authorised officer is an authorised officer for the purposes of this Act.
(4) An identity card of an authorised officer under this section may be in the form of an endorsement on an identity card issued to that authorised officer under a taxation law, within the meaning of the Taxation Administration Act 1997 .