Queensland Consolidated Acts
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TAXATION ADMINISTRATION ACT 2001 - SECT 110
Application of Act to reciprocal investigations
110 Application of Act to reciprocal investigations
(1) This section prescribes changes for the application of this Act, other
than this division, for conducting a reciprocal investigation.
(2) For a
reciprocal investigator conducting a reciprocal investigation—
reference to an investigator is taken to be a reference to the reciprocal
(b) a reference to an investigator’s identity card is
taken to be a reference to the identity card issued under the relevant
recognised law identifying the investigator as a reciprocal investigator, and
includes the identification certificate issued to the investigator by the
(3) However, subsection (2) (a) does not apply to sections 80
to 82 , 84 to 86 and 150 .
(4) A reference to a tax law, or a tax law
liability, is taken to be a reference to the relevant recognised law or a
liability under the relevant recognised law.
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