Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part X · Enforcement
72B. Additional powers
Feedback & supportIn addition to and without affecting the existing powers conferred under this Act, when escorting and guarding any person in custody, a proper officer of sales tax shall have all the powers of a police officer of the rank of Corporal and below and the powers of a prison officer of the rank of Sergeant and below under the
Prison Act 1995 [Act 537].
For the purposes of this Act—
Sales Tax 83
where an order, a certificate or any other act is required to be given, issued or done by an officer in charge of a
Police District under any written law, such order, certificate or act may be given, issued or done by a senior officer of sales tax, and for such purpose, the place where the order, certificate or act was given, issued or done shall be deemed to be a Police District under his charge; and
a proper officer of sales tax shall have all the powers conferred on an officer in charge of a police station under any written law, and for such purpose the office of such officer shall be deemed to be a police station.