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Taxation Administration Act 2007
153Investigators
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153 Investigators (1) A person who was, immediately before the date of transition vested with powers of investigation or inquiry under the old law because of an appointment, authorisation or delegation made by the Commissioner of Taxes is, on the date of transition, taken to have been appointed by the Commissioner as an authorised officer. (2) A presumptive appointment under subsection (1) terminates, or may be terminated, in the same way as an actual appointment made under this Act.