80AInvestigations for the purposes of recognised revenue laws

#### 80A Investigations for the purposes of recognised revenue laws 80A Investigations for the purposes of recognised revenue laws > > (1) The Chief Commissioner may, by agreement with the corresponding Commissioner of a recognised jurisdiction— > > > > > (a) authorise the corresponding Commissioner to exercise a function under Division 2 for the purposes of a recognised revenue law in force in that jurisdiction, or > > > > > (b) exercise a function under Division 2 on behalf of the corresponding Commissioner for the purposes of a recognised revenue law in force in that jurisdiction. > > > (2) (Repealed) > > > (3) For the purposes of exercising a function under Division 2 for the purposes of a recognised revenue law— > > > > > (a) a reference in this Part to tax is to be read as a reference to tax payable under the recognised revenue law, and > > > > > (b) a reference in this Part to a tax liability is to be read as a reference to a tax liability under the recognised revenue law, and > > > > > (c) a reference in this Part to a taxation law is to be read as a reference to the recognised revenue law, and > > > > > (d) a reference in this Part to a contravention of a taxation law is to be read as a reference to a contravention of the recognised revenue law. > > > (4) If the Chief Commissioner authorises a corresponding Commissioner of a recognised jurisdiction to exercise a function under Division 2— > > > > > (a) a reference in this Part to the Chief Commissioner is to be read as a reference to the corresponding Commissioner, and > > > > > (b) a reference in this Part to an authorised officer is to be read as a reference to a person authorised to exercise the function under a recognised revenue law in force in a recognised jurisdiction, and > > > > > (c) a reference in this Part to an authorised officer’s identity card, in relation to a person authorised to exercise the function under a recognised revenue law in force in the recognised jurisdiction, is to be read as a reference to an identification card or certificate issued to the person under the recognised revenue law. > > > (5) In this section— > > > > corresponding Commissioner, in relation to a recognised jurisdiction in which a recognised revenue law is in force, means the person responsible for administering the recognised revenue law or a person holding a position in the administration of that law that corresponds to the position of Chief Commissioner. > > > > recognised jurisdiction means the Commonwealth, another State or a Territory. > > > > recognised revenue law means a law of the Commonwealth, another State or a Territory that— > > > > > (a) corresponds to a taxation law, or > > > > > (b) is listed in Schedule 2. > > > (6) The Governor may, by proclamation published on the NSW legislation website, amend Schedule 2 by inserting, omitting or amending any matter. > > **s 80A:** Ins 2002 No 108, Sch 7 \[5\]. Am 2005 No 111, Sch 7 \[1\] \[2\]; 2008 No 67, Sch 6 \[2\] \[3\]; 2009 No 56, Sch 4.75.