Commonwealth Consolidated Regulations

PROCEEDS OF CRIME REGULATIONS 2002 - REG 3A

         (1)   Subject to subregulation (2), for paragraph (e) of the definition of authorised officer in section 338 of the Act, a person engaged under the Public Service Act 1999 who is performing duties in the Australian Taxation Office and who is authorised by the Commissioner of Taxation for the purposes of that paragraph is specified for the purposes of the Act.

         (2)   Subregulation (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, subregulation (1) applies to the use of the term 'authorised officer' in the definition of person assisting in section 338 of the Act.