Taxation Administration Act 1997
79CInvestigations on behalf of corresponding Commissioners
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79C Investigations on behalf of corresponding Commissioners
[Section 79C Inserted by No. 60 of 2002, s. 35, Applied:19 Dec 2002]
(1) A corresponding Commissioner, by notice in writing, may request a State Commissioner to exercise on his or her behalf or on behalf of a corresponding authorised person any investigation power that he or she may exercise under the corresponding law.
(2) A State Commissioner may only exercise a power on behalf of a corresponding Commissioner in accordance with any –
(a) conditions specified by the corresponding Commissioner at any time and approved by the State Commissioner; and
(b) conditions specified by the State Commissioner.
(3) A State Commissioner, by a certificate of authority, may authorise a person to exercise in accordance with this section any power requested to be exercised by the State Commissioner under subsection (1) .