Taxation Administration Act 1996

The Commissioner may, by agreement with a corresponding

authorise the corresponding Commissioner to perform or exercise a function or power under Division

perform or exercise a function or power under

For the purposes of performing or exercising a function or power under Division

a reference in this Part to a taxation law is to be read as a reference to the corresponding law; and

a reference in this Part to a tax liability is to be read as a reference to a tax liability under the corresponding law; and

a reference in this Part to tax is to be read as a reference to tax payable under the corresponding law; and

a reference in this Part to a liability to tax is to be read as a reference to a liability to tax under the corresponding law.

If the Commissioner authorises a corresponding Commissioner of a recognised jurisdiction to perform or exercise a function or power under

a reference in this Part to the Commissioner is to be read as a reference to the corresponding Commissioner; and

a reference in this Part to an authorised officer is to be read as a reference to a person authorised to perform or exercise the function or power under a corresponding law in force in a recognised jurisdiction;

a reference in this Part to an authorised officer's identity card, in relation to a person authorised to perform or exercise the function or power under a corresponding law in force in the recognised jurisdiction, is to be read as a reference to an identification card or certificate issued to the person under a corresponding law.