Section 47 — Powers of arrest and disposal of items furnished or seized

Sections 65F to 65K of the ITA apply with the following modifications:

(a)a reference to a provision that is incorporated by reference in this Act is to that provision as applied and modified by this Act;

(b)a reference to an offence under section 37M(3) or (4), 37S(3) or (4), 96 or 96A of the ITA is to an offence under section 68(3) or 69(1);

(c)a reference to an officer authorised under section 4(1) to investigate offences under the ITA is to an officer authorised under section 76;

(d)regulations may be made under section 84 for the matters in section 65F(10) of the ITA, and (accordingly) a reference to rules made under section 7 of that Act is to those regulations;

(e)such other modifications as may be prescribed by the regulations.