Investigations for the purposes of recognised revenue laws
80A Investigations for the purposes of recognised revenue laws
The Chief Commissioner may, by agreement with the corresponding Commissioner of a recognised jurisdiction—
authorise the corresponding Commissioner to exercise a function under Division 2 for the purposes of a recognised revenue law in force in that jurisdiction, or
exercise a function under Division 2 on behalf of the corresponding Commissioner for the purposes of a recognised revenue law in force in that jurisdiction.
(Repealed)
For the purposes of exercising a function under Division 2 for the purposes of a recognised revenue law—
a reference in this Part to tax is to be read as a reference to tax payable under the recognised revenue law, and
a reference in this Part to a tax liability is to be read as a reference to a tax liability under the recognised revenue law, and
a reference in this Part to a taxation law is to be read as a reference to the recognised revenue law, and
a reference in this Part to a contravention of a taxation law is to be read as a reference to a contravention of the recognised revenue law.
If the Chief Commissioner authorises a corresponding Commissioner of a recognised jurisdiction to exercise a function under Division 2—
a reference in this Part to the Chief Commissioner is to be read as a reference to the corresponding Commissioner, and
a reference in this Part to an authorised officer is to be read as a reference to a person authorised to exercise the function under a recognised revenue law in force in a recognised jurisdiction, and
a reference in this Part to an authorised officer’s identity card, in relation to a person authorised to exercise the function under a recognised revenue law in force in the recognised jurisdiction, is to be read as a reference to an identification card or certificate issued to the person under the recognised revenue law.
In this section—
corresponding Commissioner, in relation to a recognised jurisdiction in which a recognised revenue law is in force, means the person responsible for administering the recognised revenue law or a person holding a position in the administration of that law that corresponds to the position of Chief Commissioner.
recognised jurisdiction means the Commonwealth, another State or a Territory.
recognised revenue law means a law of the Commonwealth, another State or a Territory that—
corresponds to a taxation law, or
is listed in Schedule 2.
The Governor may, by proclamation published on the NSW legislation website, amend Schedule 2 by inserting, omitting or amending any matter.
This Act’s bill:Explanatory memorandumSecond reading speech
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