TAXATION ADMINISTRATION ACT 1996 - SECT 80A
Investigations for the purposes of recognised revenue laws
TAXATION ADMINISTRATION ACT 1996 - SECT 80A
Investigations for the purposes of recognised revenue laws
(1) The Chief Commissioner may, by agreement with the
corresponding Commissioner of a recognised jurisdiction-- (a) authorise the
corresponding Commissioner to exercise a function under Division 2 for the
purposes of a recognised revenue law in force in that jurisdiction, or
(b)
exercise a function under Division 2 on behalf of the
corresponding Commissioner for the purposes of a recognised revenue law in
force in that jurisdiction.
(3) For the purposes of exercising a function
under Division 2 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 in this Part to a tax
liability is to be read as a reference to a tax liability under the
recognised revenue law, and
(c) a reference in this Part to a taxation law is
to be read as a reference to the recognised revenue law, and
(d) a reference
in this Part to a contravention of a taxation law is to be read as a reference
to a contravention of the recognised revenue law.
(4) If the
Chief Commissioner authorises a corresponding Commissioner of a
recognised jurisdiction to exercise a function under Division 2-- (a) a
reference in this Part to the Chief 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 function under a recognised revenue law in force in a
recognised jurisdiction, and
(c) a reference in this Part to an
authorised officer's identity card, in relation to a person authorised to
exercise the function 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.
(5) In this section--
"corresponding Commissioner" , in relation to a recognised jurisdiction in
which a recognised revenue law is in force, means the person responsible for
administering the recognised revenue law or a person holding a position in the
administration of that law that corresponds to the position of
Chief Commissioner.
"recognised jurisdiction" means the Commonwealth, another State or a
Territory.
"recognised revenue law" means a law of the Commonwealth, another State or a
Territory that-- (a) corresponds to a taxation law, or
(b) is listed in
Schedule 2.
(6) The Governor may, by proclamation published on the NSW
legislation website, amend Schedule 2 by inserting, omitting or amending any
matter.
