Taxation Administration Act 2001
sec.83Production of identity card
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sec.83 Production of identity card
In exercising a power under subdivision 3 or 4 in relation to a person, an investigator must— first produce his or her identity card for the person’s inspection before exercising the power; or have the identity card displayed so it is clearly visible to the person when exercising the power. However, if it is not practicable to comply with subsection (1) , the investigator must produce the identity card for the person’s inspection at the first reasonable opportunity. For subsection (1) , an investigator does not exercise a power in relation to a person only because the investigator has entered a place as mentioned in section 90 (1) (b) or (2) . (sec.83-ssec.1) In exercising a power under subdivision 3 or 4 in relation to a person, an investigator must— first produce his or her identity card for the person’s inspection before exercising the power; or have the identity card displayed so it is clearly visible to the person when exercising the power. (sec.83-ssec.2) However, if it is not practicable to comply with subsection (1) , the investigator must produce the identity card for the person’s inspection at the first reasonable opportunity. (sec.83-ssec.3) For subsection (1) , an investigator does not exercise a power in relation to a person only because the investigator has entered a place as mentioned in section 90 (1) (b) or (2) .
- (a) first produce his or her identity card for the person’s inspection before exercising the power; or
- (b) have the identity card displayed so it is clearly visible to the person when exercising the power.