90A
In forceDefinitions—div 9.2A
Part 9Tax officers, investigation and secrecy provisions
Division 9.2AAuthorised valuers
90A Definitions—div 9.2A
In this division:
at premises includes in or on the premises.
occupier, of premises, includes—
(a)
a person believed on reasonable grounds to be an occupier of the premises; and
(b)
a person apparently in charge of the premises.
This Act’s bill:Explanatory statementSecond reading speech
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