Western Australian Numbered Acts

TAXATION ADMINISTRATION ACT 2003 (NO. 1 OF 2003) - SECT 11

11 .         Tax investigators

        (1)         The Commissioner may appoint a person to be an investigator for the purposes of the taxation Acts.

        (2)         The Commissioner is to issue an identity card to each investigator.

        (3)         An identity card must —

            (a)         include a statement to the effect that the person identified by the card is an investigator for the purposes of the taxation Acts; and

            (b)         include a photograph of the investigator.

        (4)         If a person to whom an identity card is issued ceases to be an investigator, the person must immediately return the card to the Commissioner.

        Penalty for an offence against subsection (4): $20 000.