92
In forceInvestigation at request of reciprocating jurisdiction
Part 9Tax officers, investigation and secrecy provisions
Division 9.3Cooperation with other jurisdictions
92 Investigation at request of reciprocating jurisdiction
(1)
On the written request of an officer of a reciprocating jurisdiction who exercises functions in relation to a tax law of that jurisdiction, the commissioner may authorise a tax officer of the Territory or of the reciprocating jurisdiction to investigate a matter that relates to the administration or enforcement of a tax law of the reciprocating jurisdiction.
(2)
This Act applies in relation to an investigation under this section as if it were an investigation into a matter relating to the administration or enforcement of a tax law of the Territory.
This Act’s bill:Explanatory statementSecond reading speech
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