Proceeds of Crime Regulations 2019

PART 1 - PRELIMINARY  

SECTION 6   MEANING OF AUTHORISED OFFICER  

6(1)    
Subject to subsection (2), for the purposes of paragraph (e) of the definition of authorised officer in section 338 of the Act, a person who is:

(a) an APS employee in the Australian Taxation Office; and

(b) authorised by the Commissioner of Taxation for the purposes of that paragraph;

is specified.

6(2)    
Subsection (1) does not apply to the use of the term " authorised officer " in:

(a) Part 3-5 of the Act (except section 225 ); or

(b) the definition of executing officer in section 338 of the Act.

6(3)    
To avoid doubt, subsection (1) applies to the use of the term " authorised officer " in the definition of person assisting in section 338 of the Act.