ACTIn ForceAct
Taxation Administration Act 1999
90DAuthorised valuers—identity cards
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90D Authorised valuers—identity cards
(1) The commissioner must give an authorised valuer an identity card
stating the person’s name and that the person is an authorised valuer.
(2) The identity card must show—
(a) a recent photograph of the person; and
(b) the card’s date of issue and expiry; and
(c) anything else prescribed by regulation.
(3) A person commits an offence if—
(a) the person stops being an authorised valuer; and
(b) the person does not return the person’s identity card to the
commissioner as soon as practicable after the day the person
stops being an authorised valuer.
Maximum penalty: 1 penalty unit.
(4) Subsection (3) does not apply to a person if the person’s identity card
has been—
(a) lost or stolen; or
(b) destroyed by someone else.
Note The defendant has an evidential burden in relation to the matters
mentioned in s (4) (see Criminal Code, s 58).
(5) An offence against this section is a strict liability offence.