Northern Territory Consolidated Acts

TAXATION ADMINISTRATION ACT - SECT 101

In this Part:

"confidential information" means information obtained under, or in the course of the administration of, a taxation law about the identity, or the personal or financial affairs, of a person but does not include information in the public domain.

"corresponding authority" means an authority or person responsible for the administration or enforcement of a corresponding law.

"corresponding law" means a law of the Commonwealth, a State or another Territory corresponding to a taxation law or dealing with taxation.

"law enforcement agency" means any of the following:

        (a)     a member of the police force of the Territory;

        (b)     the Director of Public Prosecutions;

        (c)     any other authority or person responsible for the enforcement of laws of the Territory;

        (d)     the Australian Crime Commission;

        (e)     ASIC;

        (f)     the Australian Federal Police;

        (g)     Centrelink;

        (h)     the Commonwealth department or agency primarily responsible for regulating immigration;

            (i)     a member of the police force of a State or another Territory;

        (j)     any other authority or person responsible for enforcement of the laws of the Commonwealth, a State or another Territory.

"taxation law" includes:

        (a)     the First Home Owner Grant Act ; and

        (b)     any other law administered by the Commissioner or under which the Commissioner exercises statutory functions.