TASIn ForceAct
Taxation Administration Act 1997
79BInvestigations by corresponding Commissioners
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### 79B Investigations by corresponding Commissioners
> [*\[Section 79B Inserted by No. 60 of 2002, s. 35, Applied:19 Dec 2002\]*](/view/html/inforce/2002-12-19/act-2002-060#GS35@EN)
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> > (1) In relation to an investigation in this State to ascertain any person's liability or entitlement under a corresponding law, a corresponding Commissioner may exercise any investigation power that the corresponding Commissioner may exercise under the corresponding law.
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> > (2) A corresponding Commissioner may only exercise an investigation power –
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> > > > (a) with the written approval of the State Commissioner; and
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> > > > (b) while that approval is in force; and
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> > > > (c) in accordance with any conditions of that approval.
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> > (3) The State Commissioner, by notice in writing, may –
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> > > > (a) give an approval subject to any condition; and
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> > > > (b) vary or revoke an approval; and
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> > > > (c) vary or revoke a condition of an approval.
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> > (4) A corresponding Commissioner, by a certificate of authority, may authorise a person to exercise in accordance with this section any investigation power the corresponding Commissioner may exercise under this section.