Taxation Administration Act 2001
sec.110Application of Act to reciprocal investigations
Start here
Get a plain-English read of sec.110
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 2001.
sec.110 Application of Act to reciprocal investigations
This section prescribes changes for the application of this Act, other than this division, for conducting a reciprocal investigation. For a reciprocal investigator conducting a reciprocal investigation— a reference to an investigator is taken to be a reference to the reciprocal investigator; and a reference to an investigator’s identity card is taken to be a reference to the identity card issued under the relevant recognised law identifying the investigator as a reciprocal investigator, and includes the identification certificate issued to the investigator by the commissioner. However, subsection (2) (a) does not apply to sections 80 to 82 , 84 to 86 and 150 . A reference to a tax law, or a tax law liability, is taken to be a reference to the relevant recognised law or a liability under the relevant recognised law. (sec.110-ssec.1) This section prescribes changes for the application of this Act, other than this division, for conducting a reciprocal investigation. (sec.110-ssec.2) For a reciprocal investigator conducting a reciprocal investigation— a reference to an investigator is taken to be a reference to the reciprocal investigator; and a reference to an investigator’s identity card is taken to be a reference to the identity card issued under the relevant recognised law identifying the investigator as a reciprocal investigator, and includes the identification certificate issued to the investigator by the commissioner. (sec.110-ssec.3) However, subsection (2) (a) does not apply to sections 80 to 82 , 84 to 86 and 150 . (sec.110-ssec.4) A reference to a tax law, or a tax law liability, is taken to be a reference to the relevant recognised law or a liability under the relevant recognised law.
- (a) a reference to an investigator is taken to be a reference to the reciprocal investigator; and
- (b) a reference to an investigator’s identity card is taken to be a reference to the identity card issued under the relevant recognised law identifying the investigator as a reciprocal investigator, and includes the identification certificate issued to the investigator by the commissioner.