Commonwealth Consolidated Regulations

PROCEEDS OF CRIME REGULATIONS 2019 - REG 6

  (1)   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.

  (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.

  (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.