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Taxation Administration Act 1997
79DInvestigation powers
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### 79D Investigation powers
> [*\[Section 79D Inserted by No. 60 of 2002, s. 35, Applied:19 Dec 2002\]*](/view/html/inforce/2002-12-19/act-2002-060#GS35@EN)
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> > (1) Subject to [subsection (3)](#GS79D@Gs3@EN) , a Commissioner may exercise any power under [Part 9](#HP9@EN) as if he or she were the Commissioner for the purposes of that Part.
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> > (2) Subject to [subsection (3)](#GS79D@Gs3@EN) , an authorised person may exercise any power under [Part 9](#HP9@EN) as if he or she were an authorised officer.
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> > (3) A Commissioner or an authorised person may not exercise any power referred to in [subsection (1)](#GS79D@Gs1@EN) or [(2)](#GS79D@Gs2@EN) unless he or she produces at the time of exercising the power a certificate of authority given under [section 79B](#GS79B@EN) or [79C](#GS79C@EN) .