s 78
In forceDeclaration of recognised law and corresponding commissioner
Part 7Investigations
Division 1Preliminary
78 Declaration of recognised law and corresponding commissioner
(1)
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—
(a)
the levying or collection of—
(i)
a tax, fee, duty or other impost; or
(ii)
a royalty;
(b)
the payment of a subsidy for goods.
(2)
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.
(3)
The regulation must declare a person to be the corresponding commissioner for the recognised law.
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