Taxation Administration Act 2001

In exercising a power under subdivision 3 or 4 in relation to a person, an investigator must—

first produce his or her identity card for the person’s inspection before exercising the power; or

have the identity card displayed so it is clearly visible to the person when exercising the power.

However, if it is not practicable to comply with subsection (1), the investigator must produce the identity card for the person’s inspection at the first reasonable opportunity.

For subsection (1), an investigator does not exercise a power in relation to a person only because the investigator has entered a place as mentioned in section 90(1)(b) or (2).