PROCEEDS OF CRIME REGULATIONS 2002 (REPEALED)
REGULATION 3A Meaning of authorised officer
3A(1)
Subject to subregulation (2), for paragraph (e) of the definition of
authorised officer
in section
338
of the Act, a person engaged under the
Public Service Act 1999
who is performing duties in the Australian Taxation Office and who is authorised by the Commissioner of Taxation for the purposes of that paragraph is specified for the purposes of the Act.
3A(2)
Subregulation (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.
3A(3)
To avoid doubt, subregulation (1) applies to the use of the term
"
authorised officer
"
in the definition of
person assisting
in section
338
of the Act.
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