Taxation Administration Act 2001

The commissioner may make an arrangement with a corresponding commissioner for a recognised law to conduct an investigation under this part into any matter connected with the administration or enforcement of the recognised law.

The commissioner may make the arrangement only on the written application of the corresponding commissioner.

The application must state the reasons for the investigation.

The arrangement must—

be in writing; and

state the conditions applying to the conduct of the investigation and the application of this part to it; and

state whether the investigation is to be conducted by an investigator, reciprocal investigator or an investigator and reciprocal investigator; and

if the investigation is to be conducted by a reciprocal investigator—identify the reciprocal investigator.