South Australian Numbered Acts

STATUTES AMENDMENT AND REPEAL (TAXATION ADMINISTRATION) ACT 2008 (NO 38 OF 2008) - SECT 50

50—Insertion of Part 9 Division 2A

After section 76 insert:

Division 2A—Investigations under other laws

76A—Investigations for the purposes of corresponding laws

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

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

            (b)         perform or exercise a function or power under Division 2 on behalf of a corresponding Commissioner for the purposes of a corresponding law in force in that jurisdiction.

        (2)         For the purposes of performing or exercising a function or power under Division 2 for the purposes of a corresponding law—

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

            (b)         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

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

            (d)         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.

        (3)         If the Commissioner authorises a corresponding Commissioner of a recognised jurisdiction to perform or exercise a function or power under Division 2—

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

            (b)         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; and

            (c)         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.

76B—Investigations in other jurisdictions for the purposes of taxation laws

        (1)         The Commissioner may—

            (a)         enter into an agreement or arrangement with a corresponding Commissioner of a recognised jurisdiction to enable the performance or exercise, by or on behalf of the Commissioner, of investigative functions and powers conferred under a corresponding law for the purposes of a taxation law; and

            (b)         authorise any person who is authorised to perform or exercise a function or power under Division 2 to perform or exercise such investigative functions or powers as may be conferred on the person by a corresponding law for the purposes of a taxation law.

        (2)         In this section, an investigative function or power includes any function or power that corresponds to a function or power under Division 2.

76C—Instrument of delegation to be produced

A person exercising a power under this Division under delegation must, if requested to do so, produce to a person in relation to whom he or she proposes to exercise the power, a copy of the instrument of delegation.