Proceeds of Crime Regulations 2019
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.
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