Victorian Current Acts Victorian Current Acts(1) The Commissioner must issue a certificate of authority to any person authorised by a corresponding Commissioner to carry out a function under Division 2 for the purposes of a recognised law.
(2) Any person who exercises or purports to exercise a function under Division 2 on behalf of a corresponding Commissioner for the purposes of a recognised law must produce a certificate of authority.
Pt 9 Div. 2B (Heading and ss 90F– 90H) inserted by No. 28/2017 s. 88.
Division 2B—Collection of information for disclosure to the Commonwealth and for taxation law purposes
S. 90F inserted by No. 28/2017 s. 88.