Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 110

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—

(a) a reference to an investigator is taken to be a reference to the reciprocal investigator; and

(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 commissioner.

(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.