Identity cards for authorised officers
80 Identity cards for authorised officers
An authorised officer must be issued with an identity card—
containing the person’s name and a photograph of the person; and
stating that the person is an authorised officer for the tax laws.
When recognising an officer of a reciprocating jurisdiction for section 79 (3), the commissioner may approve the use of the identity card issued by that jurisdiction, together with the notice issued under section 79 (3) (b), for subsection (1).
A person who has been issued with an identity card under subsection (1) and ceases to be an authorised officer must return the card to the commissioner as soon as practicable.
Maximum penalty: 1 penalty unit.
This Act’s bill:Explanatory statementSecond reading speech
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