Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 93

93 .         Investigations for purposes of recognised revenue laws

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

            (a)         authorise the corresponding Commissioner to carry out an investigation under this Part for the purposes of a recognised revenue law in force in the jurisdiction; or

            (b)         carry out an investigation under this Part on behalf of the corresponding Commissioner for the purposes of a recognised revenue law in force in the jurisdiction.

        (2)         The Commissioner may only exercise powers under this section if the law of the recognised jurisdiction has reciprocal provisions providing for investigations by or on behalf of the Commissioner.

        (3)         For the purposes of carrying out an investigation under this section for the purposes of a recognised revenue law —

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

            (b)         a reference to a tax liability is to be read as a reference to a tax liability under the recognised revenue law; and

            (c)         a reference to a taxation Act is to be read as a reference to the recognised revenue law; and

            (d)         a reference to a contravention of a taxation Act is to be read as a reference to a contravention of the recognised revenue law.

        (4)         If the Commissioner authorises a corresponding Commissioner of a recognised jurisdiction to carry out an investigation under this Part —

            (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 investigator is to be read as a reference to a person authorised to take part in the investigation under a recognised revenue law in force in the recognised jurisdiction; and

            (c)         a reference in this Part to an investigator’s identity card, in relation to a person authorised to take part in the investigation under a recognised revenue 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 the recognised revenue law.