Victorian Numbered Acts

STATE TAXATION ACTS FURTHER AMENDMENT ACT 2009 (NO. 83 OF 2009) - SECT 28

After Division 2 of Part 9 of the Taxation Administration Act 1997 insert —

" Division 2A—Investigations for the purposes of recognised laws

        90A     Investigations by and on behalf of corresponding Commissioner

    (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.

        90B     Exercise of functions under Division 2

    (1)     For the purposes of exercising a function under Division 2 in respect of a recognised law—

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

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

        (d)     a reference in this Part to an offence against a taxation law is to be read as a reference to an offence against, or contravention of, the recognised law.

    (2)     If the Commissioner authorises a corresponding Commissioner of a recognised jurisdiction to exercise a function under Division 2 in respect of a recognised law—

        (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 exercise the same function, or an equivalent function, under the recognised law; and

        (c)     a reference in this Part to an authorised officer's identity card, in relation to a person authorised to exercise the same function, or an equivalent function, under the recognised law, is to be read as a reference to an identification card issued to that person under the recognised law.

        90C     Transfer of documents or things seized under investigations for recognised jurisdiction

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.

        90D     Investigations by Commissioner in another jurisdiction

    (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.

        90E     Certificate of authority

    (1)     The Commissioner must issue a certificate of authority to any person authorised by a corresponding Commissioner to carry out a function under Division 2 for the purposes of a recognised law.

    (2)     Any person who exercises or purports to exercise a function under Division 2 on behalf of a corresponding Commissioner for the purposes of a recognised law must produce a certificate of authority.".