93
In forceDisclosure of information to a reciprocating jurisdiction
Part 9Tax officers, investigation and secrecy provisions
Division 9.3Cooperation with other jurisdictions
93 Disclosure of information to a reciprocating jurisdiction
Despite any secrecy provision in a tax law of the Territory—
(a)
the commissioner may give information disclosed or obtained under such a tax law to a tax officer of a reciprocating jurisdiction; and
(b)
a tax officer of a reciprocating jurisdiction may give information disclosed or obtained under such a tax law to another person;
for the purposes of the administration or enforcement of a tax law of that jurisdiction.
Division 9.4 Secrecy
This Act’s bill:Explanatory statementSecond reading speech
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