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.

(Repealed by No 145 of 2010)

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

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

(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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