INTERNATIONAL TAX AGREEMENTS ACT 1953

SECTION 23   GATHERING AND EXCHANGING INFORMATION  

23(1)  
The Commissioner or an officer authorised by the Commissioner may use the information gathering provisions for the purpose of gathering information to be exchanged in accordance with the Commissioner ' s obligations under an international agreement.

23(2)  
(Repealed by No 145 of 2010)

23(3)  
Subsection (1) has effect whether or not the information relates to Australian tax.

23(4)  
In this section:

information gathering provision
means a provision of a taxation law that allows the Commissioner:


(a) to access land, premises, documents, information, goods or other property; or


(b) to require or direct a person to provide information; or


(c) to require or direct a person to appear before the Commissioner or an officer and give evidence or produce documents.

international agreement
means:


(a) an agreement given the force of law under this Act; or


(b) some other agreement that allows for the exchange of information on tax matters between Australia and:


(i) a foreign country or a constituent part of a foreign country; or

(ii) an overseas territory.

taxation law
has the same meaning as in the Income Tax Assessment Act 1997 .



 

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