Taxation Administration Act 1953

PART IIIA - CO-OPERATION BETWEEN COMMONWEALTH AND STATE TAXATION AUTHORITIES  

Division 2 - Trans-border investigations  

SECTION 13E  

13E   STATE TAXATION OFFICERS MAY REFER MATTERS TO COMMISSIONER FOR INVESTIGATION  

A State taxation officer may, by writing signed by the officer, refer a matter arising under a State tax law to the Commissioner for investigation in the Territory.