28
In forceAuthorised officers
Part 5Administration and enforcement
Division 1Administration
28 Authorised officers
(1)
The Commissioner is an authorised officer for the purposes of this Act.
(2)
Persons who are appointed as authorised officers under the Taxation Administration Act 1997 are authorised officers for the purposes of this Act.
This Act’s bill:Explanatory memorandumSecond reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.