New South Wales Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - SECT 68

68 Authorised officers

(1) The Chief Commissioner and the Commissioner are authorised officers for the purposes of the taxation laws.

(2) The Chief Commissioner may appoint persons to be authorised officers for the purposes of the taxation laws.

(3) A tax officer to whom the Chief Commissioner delegates functions under Division 2 is an authorised officer for the purposes of the taxation laws.