Taxation Administration Act 1997

For the purposes of exercising a function under Division 2 in respect of a recognised law—

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

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

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

a reference in this Part to an offence against a taxation law is to be read as a reference to an offence against, or contravention of, the recognised law.

If the Commissioner authorises a corresponding Commissioner of a recognised jurisdiction to exercise a function under Division 2 in respect of a recognised law—

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 exercise the same function, or an equivalent function, under the recognised law; and

a reference in this Part to an authorised officer's identity card, in relation to a person authorised to exercise the same function, or an equivalent function, under the recognised law, is to be read as a reference to an identification card issued to that person under the recognised law.