Taxation Administration Act 1997

The Commissioner may, by agreement with a corresponding Commissioner of a recognised jurisdiction—

authorise the corresponding Commissioner to exercise a function under Division 2 for the purposes of a recognised law in force in that jurisdiction; or

exercise on behalf of the corresponding Commissioner a function under Division 2 for the purposes of a recognised law in force in that jurisdiction.

An agreement under subsection (1) may be subject to any conditions imposed at the time the agreement is entered into or at a later time by—

the Commissioner; or

the corresponding Commissioner.