79Authorised officers

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