Northern Territory Consolidated Acts

TAXATION ADMINISTRATION ACT - SECT 89

    (1)     The Commissioner may, by agreement with a corresponding authority:

        (a)     authorise an investigation under this Part, on behalf of the corresponding authority, for the purposes of a corresponding law; or

        (b)     authorise the corresponding authority to carry out an investigation under this Part for the purposes of a corresponding law.

    (2)     For the purposes of such an investigation:

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

        (c)     a reference in this Part to records required to be kept under a taxation law is to be read as a reference to records required to be kept under, or for the purposes of, the corresponding law; and

        (d)     a reference in this Part to a taxation law is to be read as a reference to the corresponding law.

    (3)     If the Commissioner authorises a corresponding authority 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 authority; and

        (b)     a reference in this Part to an authorised officer is to be read as a person authorised under the corresponding law to carry out an investigation in the jurisdiction of the corresponding law or to exercise under a corresponding law functions corresponding to those of an authorised officer under this Act; and

        (c)     a reference in this Part to an identity card is a reference to a card, certificate or other document issued under a corresponding law identifying the holder as a person entitled to exercise investigative powers under a corresponding law.