Victorian Current Acts

TAXATION ADMINISTRATION ACT 1997 - SECT 90D

    (1)     The Commissioner may enter into an agreement with a corresponding Commissioner of a recognised jurisdiction under which—

        (a)     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

        (b)     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.

    (2)     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).

    (3)     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.