Investigations by Commissioner in another jurisdiction
90D Investigations by Commissioner in another jurisdiction
The Commissioner may enter into an agreement with a corresponding Commissioner of a recognised jurisdiction under which—
the Commissioner is authorised to exercise the investigative functions conferred or imposed by a recognised law in force in the recognised jurisdiction for the purposes of a taxation law; or
the corresponding Commissioner is to exercise on behalf of the Commissioner the investigative functions conferred or imposed by a recognised law in force in the recognised jurisdiction for the purposes of a taxation law.
The Commissioner may authorise any person who is authorised to exercise a function under Division 2 for the purposes of a taxation law to exercise on behalf of the Commissioner the investigative functions that are conferred or imposed under section 90D(1)(a).
In this section, investigative function includes any function that corresponds to a function conferred or imposed under Division 2.
S. 90E inserted by No. 83/2009 s. 28.
This Act’s bill:Second reading speech
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