Northern Territory Numbered Acts Northern Territory Numbered Acts(1) The Commissioner is an authorised officer.
(2) The Commissioner may appoint as an authorised officer:
(a) a person named in the instrument of appointment; or
(b) a person who at any time holds or acts in an office or position designated in the instrument of appointment.
(3) A tax officer to whom the Commissioner delegates investigative functions is, in relation to the exercise of the delegated functions, an authorised officer.