23Gathering and exchanging information

#### 23 Gathering and exchanging information (1) The Commissioner or an officer authorised by the Commissioner may use the information gathering provisions for the purpose of gathering information to be exchanged in accordance with the Commissioner’s obligations under an international agreement. (3) Subsection (1) has effect whether or not the information relates to Australian tax. (4) In this section: > information gathering provision means a provision of a taxation law that allows the Commissioner: (a) to access land, premises, documents, information, goods or other property; or (b) to require or direct a person to provide information; or (c) to require or direct a person to appear before the Commissioner or an officer and give evidence or produce documents. > international agreement means: (a) an agreement given the force of law under this Act; or (b) some other agreement that allows for the exchange of information on tax matters between Australia and: (i) a foreign country or a constituent part of a foreign country; or (ii) an overseas territory. > taxation law has the same meaning as in the Income Tax Assessment Act 1997.