89Investigations for purposes of corresponding laws

89 Investigations for purposes of corresponding laws (1) The Commissioner may, by agreement with a corresponding authority: (a) authorise an investigation under this Part, on behalf of the corresponding authority, for the purposes of a corresponding law; or (b) authorise the corresponding authority to carry out an investigation under this Part for the purposes of a corresponding law. (2) For the purposes of such an investigation: (a) a reference in this Part to tax is to be read as a reference to tax payable under the corresponding 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 corresponding law; and

Taxation Administration Act 2007 44 (c) a reference in this Part to records required to be kept under a taxation law is to be read as a reference to records required to be kept under, or for the purposes of, the corresponding law; and (d) a reference in this Part to a taxation law is to be read as a reference to the corresponding law. (3) If the Commissioner authorises a corresponding authority to carry out an investigation under this Part: (a) a reference in this Part to the Commissioner is to be read as a reference to the corresponding authority; and (b) a reference in this Part to an authorised officer is to be read as a person authorised under the corresponding law to carry out an investigation in the jurisdiction of the corresponding law or to exercise under a corresponding law functions corresponding to those of an authorised officer under this Act; and (c) a reference in this Part to an identity card is a reference to a card, certificate or other document issued under a corresponding law identifying the holder as a person entitled to exercise investigative powers under a corresponding law.