Authorised valuers—identity cards
90D Authorised valuers—identity cards
The commissioner must give an authorised valuer an identity card stating the person’s name and that the person is an authorised valuer.
The identity card must show—
a recent photograph of the person; and
the card’s date of issue and expiry; and
anything else prescribed by regulation.
A person commits an offence if—
the person stops being an authorised valuer; and
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.
Subsection (3) does not apply to a person if the person’s identity card has been—
lost or stolen; or
destroyed by someone else.
The defendant has an evidential burden in relation to the matters mentioned in s (4) (see Criminal Code, s 58).
An offence against this section is a strict liability offence.
This provision refers to the regulations (prescribed by regulation
). Made under this Act:
- Taxation Administration Regulation 2004 · under s 140
This Act’s bill:Explanatory statementSecond reading speech
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