Australian Capital Territory Numbered Acts

TAXATION ADMINISTRATION ACT 1999 (NO. 4 OF 1999) - SECT 80

(1)     An authorised officer shall be issued with an identity card in a form approved by the Commissioner—

        (a)     containing the person's name and a photograph of the person; and

        (b)     stating that the person is an authorised officer for the purposes of the tax laws.

(2)     When recognising an officer of a reciprocating jurisdiction for the purposes of subsection 79 (3), the Commissioner may approve the use of the identity card issued by that jurisdiction, together with the notice issued under paragraph 79 (3) (b), for the purposes of subsection (1).

(3)     A person who has been issued with an identity card under subsection (1) and ceases to be an authorised officer shall return the card to the Commissioner as soon as practicable.

Penalty:     1 penalty unit.