90E
In forceCertificate of authority
Part 9Tax officers, investigation, secrecy and property clearance certificates
Division 2AInvestigations for the purposes ofrecognised laws
90E Certificate of authority
(1)
The Commissioner must issue a certificate of authority to any person authorised by a corresponding Commissioner to carry out a function under Division 2 for the purposes of a recognised law.
(2)
Any person who exercises or purports to exercise a function under Division 2 on behalf of a corresponding Commissioner for the purposes of a recognised law must produce a certificate of authority.
Pt 9 Div. 2B (Heading and ss 90F–90H) inserted by No. 28/2017 s. 88.
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