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In force2020 Revised Edition

Part 20A · Exchange of Information Under Avoidance of Double Taxation Arrangements and Exchange of Information Arrangements

105GA. Information may be used for administration of Act

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To avoid doubt, any information obtained under section 105F or 105G may be used not only for the purpose of complying with a request under section 105D, but also for any purpose connected with the administration of this Act, including the investigation or a prosecution for an offence alleged or suspected to have been committed under this Act.

Report

Part 20B

International Agreements to Improve Tax Compliance

Part 21

Miscellaneous

Schedules