AustLII Tasmanian Consolidated Acts

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TAXATION ADMINISTRATION ACT 1997 - SECT 79C

Investigations on behalf of corresponding Commissioners

(1)  A corresponding Commissioner, by notice in writing, may request a State Commissioner to exercise on his or her behalf or on behalf of a corresponding authorised person any investigation power that he or she may exercise under the corresponding law.
(2)  A State Commissioner may only exercise a power on behalf of a corresponding Commissioner in accordance with any –
(a) conditions specified by the corresponding Commissioner at any time and approved by the State Commissioner; and
(b) conditions specified by the State Commissioner.
(3)  A State Commissioner, by a certificate of authority, may authorise a person to exercise in accordance with this section any power requested to be exercised by the State Commissioner under subsection (1) .



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