Taxation Administration Act 2001
sec.107Commissioner may make reciprocal investigation arrangement
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sec.107 Commissioner may make reciprocal investigation arrangement
The commissioner may make an arrangement with a corresponding commissioner for a recognised law to conduct an investigation under this part into any matter connected with the administration or enforcement of the recognised law. The commissioner may make the arrangement only on the written application of the corresponding commissioner. The application must state the reasons for the investigation. The arrangement must— be in writing; and state the conditions applying to the conduct of the investigation and the application of this part to it; and state whether the investigation is to be conducted by an investigator, reciprocal investigator or an investigator and reciprocal investigator; and if the investigation is to be conducted by a reciprocal investigator—identify the reciprocal investigator. (sec.107-ssec.1) The commissioner may make an arrangement with a corresponding commissioner for a recognised law to conduct an investigation under this part into any matter connected with the administration or enforcement of the recognised law. (sec.107-ssec.2) The commissioner may make the arrangement only on the written application of the corresponding commissioner. (sec.107-ssec.3) The application must state the reasons for the investigation. (sec.107-ssec.4) The arrangement must— be in writing; and state the conditions applying to the conduct of the investigation and the application of this part to it; and state whether the investigation is to be conducted by an investigator, reciprocal investigator or an investigator and reciprocal investigator; and if the investigation is to be conducted by a reciprocal investigator—identify the reciprocal investigator.
- (a) be in writing; and
- (b) state the conditions applying to the conduct of the investigation and the application of this part to it; and
- (c) state whether the investigation is to be conducted by an investigator, reciprocal investigator or an investigator and reciprocal investigator; and
- (d) if the investigation is to be conducted by a reciprocal investigator—identify the reciprocal investigator.