sec.78Declaration of recognised law and corresponding commissioner

sec.78 Declaration of recognised law and corresponding commissioner

A regulation may declare a law of the Commonwealth or another State that provides for any of the following to be a recognised law for this Act— the levying or collection of— a tax, fee, duty or other impost; or a royalty; the payment of a subsidy for goods. However, a law may be declared to be a recognised law only if the law or another law of the relevant jurisdiction provides or will provide for the conduct of investigations for a tax law or another law administered by the commissioner that corresponds to a recognised law. The regulation must declare a person to be the corresponding commissioner for the recognised law. s 78 amd 2020 No. 30 s 138 (sec.78-ssec.1) A regulation may declare a law of the Commonwealth or another State that provides for any of the following to be a recognised law for this Act— the levying or collection of— a tax, fee, duty or other impost; or a royalty; the payment of a subsidy for goods. (sec.78-ssec.2) However, a law may be declared to be a recognised law only if the law or another law of the relevant jurisdiction provides or will provide for the conduct of investigations for a tax law or another law administered by the commissioner that corresponds to a recognised law. (sec.78-ssec.3) The regulation must declare a person to be the corresponding commissioner for the recognised law.

• (a) the levying or collection of— (i) a tax, fee, duty or other impost; or (ii) a royalty;
• (i) a tax, fee, duty or other impost; or
• (ii) a royalty;
• (b) the payment of a subsidy for goods.
• (i) a tax, fee, duty or other impost; or
• (ii) a royalty;