New South Wales Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - SECT 80B

80B Arrangements for exercise of functions under non-taxation laws

(1) Nothing in this Act, any other Act or any other law prevents the Chief Commissioner or an authorised officer:

(a) from exercising any investigative function conferred or imposed by or under the provisions of a non-taxation law for the purposes of that law, or

(b) from exercising any such investigative function in conjunction with a function exercised under this Part for the purposes of a taxation law.

(2) Subsection (1) is subject to any express provision to the contrary in the non-taxation law concerned.

(3) The Chief Commissioner may enter into an arrangement with a public authority in connection with the exercise of investigative functions by the Chief Commissioner or by authorised officers under a non-taxation law, for the payment of a fee or otherwise, subject to the provisions of the non-taxation law concerned.

(4) In this section:
"investigative function" means a function conferred or imposed by or under a non-taxation law in connection with any investigation or audit that may be carried out for the purposes of that law.
"non-taxation law" means any law of this State that is not a taxation law.
"public authority" means:

(a) a Government department or administrative office, or

(b) a statutory body representing the Crown, or

(c) any other public or local authority (including any State owned corporation) constituted by or under an Act.