Victorian Current Acts

TAXATION ADMINISTRATION ACT 1997 - SECT 90C

An authorised officer who seizes any document or thing under section 77(2)(b) for the purpose of a recognised law in force in a recognised jurisdiction may, for the purposes of the recognised law, transfer the document or thing to—

        (a)     the corresponding Commissioner of the recognised jurisdiction; or

        (b)     an authorised person acting on behalf of the corresponding Commissioner of the recognised jurisdiction.

S. 90D inserted by No. 83/2009 s. 28.