Taxation Administration Act 2001

This section prescribes changes for the application of this Act, other than this division, for conducting a reciprocal investigation.

For a reciprocal investigator conducting a reciprocal investigation—

a reference to an investigator is taken to be a reference to the reciprocal investigator; and

a reference to an investigator’s identity card is taken to be a reference to the identity card issued under the relevant recognised law identifying the investigator as a reciprocal investigator, and includes the identification certificate issued to the investigator by the commissioner.

However, subsection (2)(a) does not apply to sections 80 to 82, 84 to 86 and 150.

A reference to a tax law, or a tax law liability, is taken to be a reference to the relevant recognised law or a liability under the relevant recognised law.