80AAInvestigations in other jurisdictions for the purposes of taxation laws

#### 80AA Investigations in other jurisdictions for the purposes of taxation laws 80AA Investigations in other jurisdictions for the purposes of taxation laws > > (1) The Chief Commissioner may— > > > > > (a) enter into an agreement or arrangement with a corresponding Commissioner of a recognised jurisdiction to enable the exercise, by or on behalf of the Chief Commissioner, of investigative functions conferred or imposed under a recognised revenue law for the purposes of a taxation law, and > > > > > (b) authorise any person who is authorised to exercise a function under Division 2 to exercise such investigative functions as may be conferred or imposed on the person by the recognised revenue law for the purposes of a taxation law. > > > (2) In this section, corresponding Commissioner, recognised jurisdiction and recognised revenue law have the same meanings as they have in section 80A. > > > (3) In this section, investigative function includes any function that corresponds to a function conferred or imposed by Division 2. > > **s 80AA:** Ins 2005 No 111, Sch 7 \[3\].