38Cross-border investigation

38 Cross-border investigation (1) The commissioner may, at the request of an authority responsible for administering a corresponding law, carry out an authorised investigation for the corresponding law. (2) The commissioner may, under the Taxation Administration Act 1999, section 78, delegate powers of investigation under this division to the authority responsible for the administration of a corresponding law, or a person nominated by that authority. (3) Subsection (2) does not limit the Taxation Administration Act 1999, section 78.