Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 108

108 Conduct of particular reciprocal investigations subject to commissioner

If a reciprocal investigation is to be conducted by a reciprocal investigator—

(a) the investigation is subject to the supervision and direction of the commissioner; and

(b) the reciprocal investigator must report to the commissioner on the investigation—

(i) when required by the commissioner during the investigation; and

(ii) at the end of the investigation.