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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