Taxation Administration Act 2001

A regulation may declare a law of the Commonwealth or another State that provides for any of the following to be a recognised law for this Act—

the levying or collection of—

a tax, fee, duty or other impost; or

a royalty;

the payment of a subsidy for goods.

However, a law may be declared to be a recognised law only if the law or another law of the relevant jurisdiction provides or will provide for the conduct of investigations for a tax law or another law administered by the commissioner that corresponds to a recognised law.

The regulation must declare a person to be the corresponding commissioner for the recognised law.