Queensland Consolidated Acts

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TAXATION ADMINISTRATION ACT 2001 - SECT 83

Production of identity card

83 Production of identity card

(1) In exercising a power under subdivision 3 or 4 in relation to a person, an investigator must—
(a) first produce his or her identity card for the person’s inspection before exercising the power; or
(b) have the identity card displayed so it is clearly visible to the person when exercising the power.
(2) However, if it is not practicable to comply with subsection (1) , the investigator must produce the identity card for the person’s inspection at the first reasonable opportunity.
(3) For subsection (1) , an investigator does not exercise a power in relation to a person only because the investigator has entered a place as mentioned in section 90 (1) (b) or (2) .



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