6Meaning of authorised officer

6 Meaning of authorised officer

(1) Subject to subsection (2), for the purposes of paragraph (e) of the definition of authorised officer in section 338 of the Act, a person who is: (a) an APS employee in the Australian Taxation Office; and (b) authorised by the Commissioner of Taxation for the purposes of that paragraph; is specified. (2) Subsection (1) does not apply to the use of the term “authorised officer” in: (a) Part 3‑5 of the Act (except section 225); or (b) the definition of executing officer in section 338 of the Act. (3) To avoid doubt, subsection (1) applies to the use of the term “authorised officer” in the definition of person assisting in section 338 of the Act.