Authorisation for multi-person searches: single authorisations allowed, but assessments must be made separately for each person.
Clause 525 permits a single search or requisition authorisation to name multiple persons without requiring separate instruments, and provides that such joint naming does not, by itself, constitute authorisation against an AOP or BOI. Notwithstanding a consolidated authorisation, assessment or reassessment must be made separately in the name of each person mentioned, preserving individualized tax liability determinations while allowing administrative consolidation of search procedures.