80BArrangements for exercise of functions under non-taxation laws

#### 80B Arrangements for exercise of functions under non-taxation laws 80B Arrangements for exercise of functions under non-taxation laws > > (1) Nothing in this Act, any other Act or any other law prevents the Chief Commissioner or an authorised officer— > > > > > (a) from exercising any investigative function conferred or imposed by or under the provisions of a non-taxation law for the purposes of that law, or > > > > > (b) from exercising any such investigative function in conjunction with a function exercised under this Part for the purposes of a taxation law. > > > (2) Subsection (1) is subject to any express provision to the contrary in the non-taxation law concerned. > > > (3) The Chief Commissioner may enter into an arrangement with a public authority in connection with the exercise of investigative functions by the Chief Commissioner or by authorised officers under a non-taxation law, for the payment of a fee or otherwise, subject to the provisions of the non-taxation law concerned. > > > (4) In this section— > > > > investigative function means a function conferred or imposed by or under a non-taxation law in connection with any investigation or audit that may be carried out for the purposes of that law. > > > > non-taxation law means any law of this State that is not a taxation law. > > > > public authority means— > > > > > (a) a Government department or administrative office, or > > > > > (b) a statutory body representing the Crown, or > > > > > (c) any other public or local authority (including any State owned corporation) constituted by or under an Act. > > **s 80B:** Ins 2002 No 108, Sch 7 \[5\].