Victorian Current Acts

TAXATION ADMINISTRATION ACT 1997 - SECT 90A

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

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

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

    (2)     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—

        (a)     the Commissioner; or

        (b)     the corresponding Commissioner.

S. 90B inserted by No. 83/2009 s. 28.