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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]
(1) Subject to subsection (3) , a Commissioner may exercise any power under Part 9 as if he or she were the Commissioner for the purposes of that Part.
(2) Subject to subsection (3) , an authorised person may exercise any power under Part 9 as if he or she were an authorised officer.
(3) A Commissioner or an authorised person may not exercise any power referred to in subsection (1) or (2) unless he or she produces at the time of exercising the power a certificate of authority given under section 79B or 79C .