3AMeaning of authorised officer

## 3A Meaning of authorised officer (1) Subject to subregulation (2), for paragraph (e) of the definition of authorised officer in section 338 of the Act, a person engaged under the Public Service Act 1999 who is performing duties in the Australian Taxation Office and who is authorised by the Commissioner of Taxation for the purposes of that paragraph is specified for the purposes of the Act. (3) To avoid doubt, subregulation (1) applies to the use of the term ‘authorised officer’ in the definition of person assisting in section 338 of the Act.