Investigators
120J Investigators
The Minister may appoint a person as an investigator for this Part.
If the Minister’s power under subsection (1) is delegated to the Commissioner of State Revenue under section 12(2), the Commissioner is also an investigator for this Part.
An investigator must be issued an identity card that includes —
a statement to the effect that the person identified by the card is an investigator for this Part; and
a photograph of the investigator.
If a person to whom an identity card is issued ceases to be an investigator, the person must immediately return the card.
Penalty for this subsection: a fine of $20 000.
[Section 120J inserted: No. 7 of 2025 s. 11.]
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