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Taxation Administration Act 2007
15Authorised officers
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15 Authorised officers (1) The Commissioner is an authorised officer. (2) The Commissioner may appoint as an authorised officer: (a) a person named in the instrument of appointment; or (b) a person who at any time holds or acts in an office or position designated in the instrument of appointment. (3) A tax officer to whom the Commissioner delegates investigative functions is, in relation to the exercise of the delegated functions, an authorised officer.