Section 70 — Authorised officers — Taxation Administration Act 1997 (Victoria) — Barrister AI

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Section 70 — Authorised officers — Taxation Administration Act 1997 (Victoria) — Barrister AI

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Part 1 — Preliminarys 120penalty units in any other case.s 240penalty units in any other case.s 120penalty units in any other case.s 240penalty units in any other case.Division 1 — Tax officers s 62The Commissioner s 63General administration of the taxation laws s 64Legal proceedings in Commissioner's name s 65Commissioner may perform functions under Commonwealth Act s 66Deputy and Assistant Commissioners s 67Other staff s 68Use of consultants and contractors s 69Delegation by the Commissioner s 70Authorised officers s 71Identity cards for authorised officersDivision 2A — Investigations for the purposes ofrecognised laws Division 2B — Collection of information for disclosure to the Commonwealth and for taxation law purposesPart 9A — Emergency tax reliefPart 10A — Feasibility studiess 120Rewards Schedule 1 — Savings, transitional and other provisions

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Endnote 1General information Endnote 2Table of Amendments Endnote 3Explanatory details

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70

Authorised officers

Current

Part 9—Tax officers, investigation, secrecy and property clearance certificates

Division 1—Tax officers

70 Authorised officers

(1)

The Commissioner is an authorised officer for the purposes of the taxation laws.

(2)

The Commissioner may appoint persons to be authorised officers for the purposes of the taxation laws.

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