Commonwealth Numbered Regulations

PROCEEDS OF CRIME AMENDMENT REGULATIONS 2006 (NO. 4) (SLI NO 257 OF 2006) - SCHEDULE 1

(regulation 3)

[1]           After regulation 3

insert

3A            Meaning of authorised officer

         (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.

[2]           After regulation 4

insert

4A            Meaning of enforcement agency

         (1)   Subject to subregulation (2), for paragraph (b) of the definition of enforcement agency in section 338 of the Act, the Australian Taxation Office is specified as a revenue agency for the purposes of the Act.

         (2)   Subregulation (1) does not apply to the use of the term 'enforcement agency' in section 254 of the Act.