Document ID: chunk:federal_register_of_legislation:C2016C01035:clause:2_125
Version: federal_register_of_legislation:C2016C01035
Segment Type: clause
Provision Reference: sch 2 cl 125
Character Range: 112083–112955

125  Transitional provision—authorisations
(1) If, immediately before the commencement of this item, an officer of a law enforcement agency was an authorised law enforcement agency officer within the meaning of the Taxation Administration Act 1953 (as in force at that time), the officer is taken, on and after that commencement, to be an authorised law enforcement agency officer within the meaning of the Income Tax Assessment Act 1997.
(2) If, immediately before the commencement of this item, a person employed under paragraph 84(1)(a) or (b) of the Australian Security Intelligence Organisation Act 1979 was an authorised ASIO officer within the meaning of the Taxation Administration Act 1953 (as in force at that time), the person is taken, on and after that commencement, to be an authorised ASIO officer within the meaning of the Income Tax Assessment Act 1997.