Taxation Administration Act 1996

The Chief Commissioner may—

enter into an agreement or arrangement with a corresponding Commissioner of a recognised jurisdiction to enable the exercise, by or on behalf of the Chief Commissioner, of investigative functions conferred or imposed under a recognised revenue law for the purposes of a taxation law, and

authorise any person who is authorised to exercise a function under Division 2 to exercise such investigative functions as may be conferred or imposed on the person by the recognised revenue law for the purposes of a taxation law.

In this section, corresponding Commissioner, recognised jurisdiction and recognised revenue law have the same meanings as they have in section 80A.

In this section, investigative function includes any function that corresponds to a function conferred or imposed by Division 2.