Northern Territory Numbered Acts

TAXATION ADMINISTRATION ACT 2007 (NO 28 OF 2007) - SECT 87

In this Part:

"authorised investigation" means an investigation under section 88 or 89.

"corresponding authority" means the authority responsible for the administration of a corresponding law.

"corresponding law" means a law of the Commonwealth, of a State or another Territory:

    (a)     corresponding to a taxation law; or

    (b)     dealing with taxation; or

    (c)     declared by regulation to be a corresponding law for the purposes of this Part.

"powers of entry and search" means the powers on an authorised officer under sections 93, 94 and 95(1)(a) to (e).

"relevant material" means an instrument, document, record or other thing relevant to an authorised investigation.

residential premises – if premises are used partly for residential and partly for non-residential purposes, a reference to residential premises refers only to the part of the premises used for residential purposes.

"search warrant" means a warrant under section 94.

"taxation law" includes the First Home Owner Grant Act .