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—
(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.



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