ACTIn ForceAct
Taxation Administration Act 1999
79Authorised officers
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79 Authorised officers
(1) The commissioner is an authorised officer.
(2) The commissioner may appoint people to be authorised officers.
(3) A person who—
(a) is engaged in the administration or enforcement of a tax law of
a reciprocating jurisdiction; and
(b) is recognised in a notice issued by the commissioner as an
authorised officer for this subsection;
is an authorised officer for the time and for the purpose specified in
the notice.
(4) A tax officer to whom the commissioner delegates functions under
division 9.2 is an authorised officer.
Tax officers Division 9.1