Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) The commissioner is an authorised officer.
(2) The commissioner may appoint people to be authorised officers.
(3) A person who—
(a) is engaged in the administration or enforcement of a tax law of a reciprocating jurisdiction; and
(b) is recognised in a notice issued by the commissioner as an authorised officer for this subsection;
is an authorised officer for the time and for the purpose specified in the notice.
(4) A tax officer to whom the commissioner delegates functions under division 9.2 is an authorised officer.