Revenue Laws (Reciprocal Powers) Act 1988

Queensland REVENUE LAWS (RECIPROCAL POWERS) ACT 1988 Reprinted as in force on 1 March 2002 (includes amendments up to Act No. 45 of 2001) This is the reprint current on the repeal date Reprint No. 2C This reprint is prepared by the Office of the Queensland Parliamentary Counsel Warning—This reprint is not an authorised copy

Information about this reprint This Act is reprinted as at 1 March 2002. The reprint shows the law as amended by all amendments that commenced on or before that day (Reprints Act 1992 s 5(c)). The reprint includes a reference to the law by which each amendment was made—see list of legislation and list of annotations in endnotes. This page is specific to this reprint. See previous reprints for information about earlier changes made under the Reprints Act 1992. A table of earlier reprints is included in the endnotes. Also see endnotes for information about— • when provisions commenced • editorial changes made in earlier reprints.

Queensland REVENUE LAWS (RECIPROCAL POWERS) ACT 1988 TABLE OF PROVISIONS Section Page 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2 Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Queensland officers authorised for Commonwealth purposes . . . . . . . . . . . 5 4 Investigation by or on behalf of a designated State revenue officer . . . . . . . 5 5 Investigation powers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 6 Restriction on entry in course of investigation . . . . . . . . . . . . . . . . . . . . . . . 8 7 Obstruction etc. of an authorised revenue officer . . . . . . . . . . . . . . . . . . . . . 9 8 Power of the relevant principal Queensland revenue officer to obtain information and evidence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 9 Power of a designated State revenue officer to obtain information and evidence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 10 Offence not to comply with requirement made under s 8 or 9 . . . . . . . . . . . 13 11 Court order on defendant to comply . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 12 Successive prosecutions for continuing offence . . . . . . . . . . . . . . . . . . . . . . 15 13 Provision of information to certain Commonwealth and State revenue officers etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 14 Information etc. obtained under a corresponding law . . . . . . . . . . . . . . . . . . 16 15 Disclosure to court. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 16 Certification of copies and extracts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 17 Evidentiary value of copies and extracts . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 18 Authorised communication of information creates no liability. . . . . . . . . . . 19 19 Use in legal proceedings of answers and information obtained under a corresponding law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 False or misleading statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Conduct of prosecution proceedings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

2 Revenue Laws (Reciprocal Powers) Act 1988 22 Service of notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 23 Use of information obtained from other sources not prejudiced. . . . . . . . . . 22 24 Regulation-making power . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 ENDNOTES 1 Index to endnotes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 2 Date to which amendments incorporated. . . . . . . . . . . . . . . . . . . . . . 23 3 Key . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 4 Table of earlier reprints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 5 Tables in earlier reprints. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 6 List of legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 7 List of annotations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

s1 3 s2 Revenue Laws (Reciprocal Powers) Act 1988 REVENUE LAWS (RECIPROCAL POWERS) ACT 1988 [as amended by all amendments that commenced on or before 1 March 2002] An Act to provide for the reciprocal enforcement of revenue laws and for related purposes 1 Short title This Act may be cited as the Revenue Laws (Reciprocal Powers) Act 1988 . 2 Interpretation (1) In this Act— “authorised revenue officer” means a person who by virtue of section 4 is authorised to exercise a power conferred by section 5. “Commonwealth revenue officer” means the holder of an office established for the purpose of or in connection with the administration or execution of a law of the Commonwealth that is a recognised revenue law but does not include a Minister of the Crown in right of the Commonwealth. “corresponding law” means a law of the Commonwealth or of a State declared under subsection (4) to be a corresponding law for the purposes of this Act. “designated Commonwealth revenue officer” in relation to a law of the Commonwealth that is a recognised revenue law means the holder of the office declared under subsection (2)(b) to be the designated Commonwealth revenue office in respect of that law. “designated State revenue officer” in relation to a law of a State that is a recognised revenue law means the holder of the office declared under subsection (2)(b) to be the designated State revenue office in respect of that law.

s2 4 s2 Revenue Laws (Reciprocal Powers) Act 1988 “information” includes, without limiting its meaning, documents of any kind and copies of or extracts from documents. “officer” , in relation to a corporation, has the meaning assigned to that expression by the Corporations Act. “Queensland revenue law” means any of the following— (a) Stamp Act 1894 ; (b) Pay-roll Tax Act 1971 ; (c) Land Tax Act 1915 ; (d) Fuel Subsidy Act 1997 ; (e) another Act, prescribed under a regulation for this definition, that provides for— (i) the levy of a tax, fee, duty or other impost; or (ii) the payment of a subsidy in relation to goods. “Queensland revenue officer” means the holder of an office established for the purpose of or in connection with the administration or execution of a Queensland revenue law, but does not include a Minister of the Crown in right of Queensland. “recognised revenue law” means a law of the Commonwealth or a State declared under subsection (2)(a) to be a recognised revenue law. “record” includes book, account, deed, writing, document and any other source of information compiled, recorded or stored in written form, or on microfilm, or by electronic process, or in any other manner or by any other means. “relevant principal Queensland revenue officer” , in relation to a recognised revenue law, means the holder of the office declared under subsection (2)(c) to be the relevant principal Queensland revenue office in respect of that law. “relevant Queensland revenue officer” means the holder of an office declared under subsection (2)(c) to be the relevant principal Queensland revenue office in respect of a recognised revenue law. “State” includes the Northern Territory and the Australian Capital Territory and does not include Queensland. “State revenue officer” means the holder of an office established for the purpose of or in connection with the administration or execution of a

s3 5 s4 Revenue Laws (Reciprocal Powers) Act 1988 law of a State that is a recognised revenue law but does not include a Minister of the Crown in right of the State. (2) The Governor in Council may, by regulation, declare— (a) a law of the Commonwealth or of a State that provides for the levying or collection of a tax, fee, duty or other impost, or the payment of a subsidy in relation to goods, to be a recognised revenue law for the purposes of this Act; and (b) an office established for the purpose of administering or executing a recognised revenue law to be the designated Commonwealth revenue office or the designated State revenue office, as the case may be, in respect of that law; and (c) an office established for the purpose of administering or executing a Queensland revenue law to be the relevant principal Queensland revenue office in respect of a recognised revenue law. (3) A regulation shall not be made pursuant to subsection (2) in relation to any law or office of the Commonwealth or a State unless the Commonwealth or, as the case may be, the State concerned has made provision or agreed to make provision by law to confer on Queensland revenue officers powers and functions similar to those conferred on Commonwealth revenue officers and State revenue officers by this Act. (4) If satisfied that a law of the Commonwealth or a State corresponds to this Act, the Governor in Council may, by regulation, declare that law to be a corresponding law for the purposes of this Act. 3 Queensland officers authorised for Commonwealth purposes Each relevant Queensland revenue officer and each other Queensland revenue officer authorised by such officer for the purpose is hereby authorised to perform the functions of a State taxation officer under Part IIIA of the Taxation Administration Act 1953 (Cwlth). 4 Investigation by or on behalf of a designated State revenue officer (1) A designated State revenue officer may make application to the relevant principal Queensland revenue officer for the conduct of an investigation in Queensland into any matter connected with a recognised revenue law.

s4 6 s4 Revenue Laws (Reciprocal Powers) Act 1988 (2) An application under subsection (1)— (a) shall be in writing; and (b) shall sufficiently disclose the reasons for which the investigation is sought to be conducted; and (c) may request that the investigation be conducted by the relevant principal Queensland revenue officer. (3) If a relevant principal Queensland revenue officer approves a proposed investigation in relation to a matter arising under a recognised revenue law pursuant to an application under subsection (1), the approval— (a) shall be in writing and shall specify whether the investigation is to be conducted by— (i) that relevant principal Queensland revenue officer or another Queensland revenue officer authorised by the officer for that purpose; or (ii) the designated State revenue officer or another State revenue officer, authorised by that designated State revenue officer for that purpose; (b) in addition to any other conditions which the relevant principal Queensland revenue officer may impose, upon giving the approval or subsequently, shall be on the conditions that— (i) the investigation shall be conducted in respect of the matter or matters and in the manner approved for the time being by the relevant principal Queensland revenue officer; and (ii) the investigation shall be conducted under the supervision and subject to the direction of the relevant principal Queensland revenue officer; and (iii) the person conducting the investigation shall report to the relevant principal Queensland revenue officer at the conclusion of the investigation and at such other times during the investigation as that officer requires. (4) The relevant principal Queensland revenue officer may, in writing, revoke an approval given under subsection (3) or revoke or vary any condition that the officer has imposed on an approval given under subsection (3).

s5 7 s5 Revenue Laws (Reciprocal Powers) Act 1988 (5) Subject to subsection (6) a person approved under subsection (3) to conduct an investigation into a matter arising under a recognised revenue law may in respect of the investigation of that matter exercise any power conferred by section 5. (6) A person referred to in subsection (5) who exercises a power conferred by section 5 shall do so— (a) subject to and in accordance with any conditions imposed by the relevant principal Queensland revenue officer under subsection (3) as in force for the time being; and (b) except in so far as they are not inconsistent with any conditions referred to in paragraph (a) as in force for the time being, subject to and in accordance with any conditions specified by the designated State revenue officer and advised to the relevant principal Queensland revenue officer either when making the application pursuant to subsection (1) or at a later time. 5 Investigation powers The powers that may be exercised by an authorised revenue officer, at all reasonable times, for the purposes of an investigation are— (a) to enter upon any land and into any place or building or premises in Queensland and to remain thereon or therein for as long as is necessary for those purposes; and (b) to have full and free access to all records in Queensland and to inspect those records; and (c) to require any person whom the authorised revenue officer reasonably believes to have custody or control of records in Queensland to produce all records of any description of which that person has custody or control; and (d) to require any person to furnish the authorised revenue officer with information, orally or in writing, that the authorised revenue officer reasonably believes to be within the knowledge or possession of that person; and (e) if any record to which the authorised revenue officer has access or any record or information produced or furnished to the officer or required by the officer under paragraph (c) or (d) to be produced or furnished to the officer— (i) is not in writing on paper; or

s6 8 s6 Revenue Laws (Reciprocal Powers) Act 1988 (ii) is not written in the English language; or (iii) is not decipherable on sight, to require the person who has knowledge, custody or control of that information or that record to produce a statement on paper in the English language and decipherable on sight setting out the information or the contents of that record; and (f) to make and take away copies of or extracts from the whole or any part of a record produced or information furnished in accordance with paragraph (b), (c) or (d) or a statement produced in accordance with paragraph (e); and (g) to require a person to answer any question relating to— (i) any records inspected, produced or required to be produced in accordance with paragraph (b) or (c); or (ii) any information furnished or required to be furnished in accordance with paragraph (d); or (iii) any statement produced or required to be produced in accordance with paragraph (e); and (h) to require any person having relevant connection with the investigation to provide the authorised revenue officer and all persons acting in aid of the officer with all reasonable facilities and assistance for the effective conduct of the investigation. 6 Restriction on entry in course of investigation (1) An authorised revenue officer who has entered upon land or into a place or building or premises in the exercise of a power conferred by section 5 is not authorised to remain thereon or therein if, on request by the occupier thereof, the authorised revenue officer does not produce a certificate purporting to be one such as is referred to in subsection (2) stating that the authorised revenue officer is authorised under this Act to conduct an investigation. (2) A certificate purporting to be issued by a person who is a relevant Queensland revenue officer and stating that a person named therein is an authorised revenue officer under this Act in respect of the conduct of an investigation, shall in absence of evidence to the contrary, be conclusive evidence of the matters contained therein and that— (a) the authorised revenue officer and the investigation have been duly approved in accordance with this Act; and

s7 9 s7 Revenue Laws (Reciprocal Powers) Act 1988 (b) the investigation is subject only to such conditions (if any) as are specified in the certificate. (3) An authorised revenue officer and any other person acting in aid of the officer shall not enter into a dwelling house for the purposes of an investigation under this Act unless— (a) the occupier thereof has consented to the entry; or (b) the officer or other person has first obtained and produces upon the occupier’s request a warrant that authorises the entry. (4) Upon the information of an authorised revenue officer that the officer reasonably suspects that there are in any dwelling house records or other things that make it desirable that entry be made into the dwelling house for the purposes of an investigation under this Act a stipendiary magistrate may issue a warrant directed to the informant and all persons acting in aid of the officer authorising the officer and them to enter into the dwelling house at all reasonable times for the purpose of conducting an investigation under this Act. (5) A person to whom a warrant issued under subsection (4) is directed is authorised to enter from time to time the dwelling house specified in the warrant as often as the person thinks such entry to be necessary or desirable for the purposes of the investigation under this Act for which the warrant was issued. (6) In this section— “dwelling house” includes any part of a building used exclusively as a dwelling but does not include the curtilage of any building. 7 Obstruction etc. of an authorised revenue officer A person who— (a) obstructs or hinders an authorised revenue officer, or any person properly assisting such an officer, acting in the exercise of any of the powers specified in section 5 that the officer is authorised to exercise; or (b) fails to comply with any requirement duly made under section 5; commits an offence against this Act. Maximum penalty—40 penalty units or 3 months imprisonment.

s 8 10 s 8 Revenue Laws (Reciprocal Powers) Act 1988 8 Power of the relevant principal Queensland revenue officer to obtain information and evidence (1) If a designated State revenue officer concerned has referred under section 4 a matter arising under a recognised revenue law for investigation and the investigation is to be conducted by a Queensland revenue officer, the relevant principal Queensland revenue officer may, by notice in writing, require a person— (a) to give information of a kind and in a form or manner specified in the notice or to produce records (or copies thereof) of a kind specified in the notice, being information or records believed to be within the knowledge, in the custody or under the control of the person, at a place and within a time specified in the notice, to the officer or to a Queensland revenue officer authorised by the officer and specified in the notice; or (b) to attend before that relevant principal Queensland revenue officer or a Queensland revenue officer authorised by the officer and specified in the notice at a time and place specified in the notice and there to give information and to produce records, of the kind specified in the notice, being information or records believed to be within the knowledge, in the custody or under the control of the person, and to answer questions or to do any of those things; for the purpose of— (c) inquiring into that matter; or (d) inquiring into or deciding the liability, obligation or entitlement of the person, or another person, under the recognised revenue law; or (e) ascertaining for the purposes of the recognised revenue law the identity of any person who— (i) may have a liability, obligation or entitlement under a provision of that law; or (ii) may, as a result of being related to or associated or connected with another person, affect the liability, obligation or entitlement of that other person. (2) The relevant principal Queensland revenue officer or a Queensland revenue officer authorised by the officer may require information or answers required under subsection (1) to be given—

s 9 11 s 9 Revenue Laws (Reciprocal Powers) Act 1988 (a) on oath or affirmation, either orally or in writing; or (b) by statutory declaration pursuant to the Oaths Act 1867 . (3) For the purposes of subsection (2), the relevant principal Queensland revenue officer or the Queensland revenue officer authorised by the officer may administer an oath or affirmation. (4) The relevant principal Queensland revenue officer or the Queensland revenue officer authorised by the officer may cause to be made copies of or extracts from the whole or any part of the information or records produced in accordance with subsection (1). (5) A notice pursuant to subsection (1) that requires a person to give information to, to attend before or to produce records to a Queensland revenue officer authorised by the relevant principal Queensland revenue officer may specify that Queensland revenue officer by name or by the office that the officer holds. (6) Notwithstanding that a notice issued pursuant to subsection (1) requires a person to give information to, to attend before or to produce records to the relevant principal Queensland revenue officer or a Queensland revenue officer whose name or office is specified in that notice, the relevant principal Queensland revenue officer may, without notice to the person to whom the notice was given, at any time authorise another Queensland revenue officer for that purpose and to exercise any power conferred or function imposed that the officer would be able to exercise if the officer were the officer whose name or office is specified in the notice. (7) The regulations may prescribe scales of expenses to be allowed to persons whose attendance is required under this section. 9 Power of a designated State revenue officer to obtain information and evidence (1) If, in relation to a matter arising under a recognised revenue law, the relevant principal Queensland revenue officer has approved a State revenue officer in relation to that law to investigate that matter, the designated State revenue officer in respect of that recognised revenue law may, by notice in writing, require a person— (a) to give information of a kind and in a form or manner specified in the notice or to produce records (or copies thereof) of a kind specified in the notice, being information or records believed to be within the knowledge, in the custody or under the control of the person, at a place in Queensland and within a time specified

s 9 12 s 9 Revenue Laws (Reciprocal Powers) Act 1988 in the notice, to the officer or to a State revenue officer authorised by the officer and specified in the notice; or (b) to attend before that designated State revenue officer or a State revenue officer authorised by the officer and specified in the notice at a time and place in Queensland specified in the notice and there to give information and to produce records, of the kind specified in the notice, being information or records believed to be within the knowledge, in the custody or under the control of the person, and to answer questions or to do any of those things; for the purpose of— (c) inquiring into that matter; or (d) inquiring into or deciding the liability, obligation or entitlement of the person, or another person, under the recognised revenue law; or (e) ascertaining for the purposes of the recognised revenue law the identity of any person who— (i) may have a liability, obligation or entitlement under a provision of that law; or (ii) may, as a result of being related to or associated or connected with another person, affect the liability, obligation or entitlement of that other person. (2) The designated State revenue officer or the State revenue officer authorised by the officer may require information or answers required under subsection (1) to be given— (a) on oath or affirmation, either orally or in writing; or (b) by statutory declaration. (3) For the purposes of subsection (2), the designated State revenue officer or a State revenue officer authorised by the officer may administer an oath or affirmation. (4) The designated State revenue officer or the State revenue officer authorised by the officer may cause to be made copies of or extracts from the whole or any part of information or records produced in accordance with subsection (1). (5) A notice pursuant to subsection (1) that requires a person to give information to, to attend before or to produce records to a State revenue

s 10 13 s 10 Revenue Laws (Reciprocal Powers) Act 1988 officer authorised by the designated State revenue officer may specify that person by name or by the office that the person holds. (6) Notwithstanding that a notice issued pursuant to subsection (1) requires a person to give information to, to attend before or to produce records to the designated State revenue officer or a State revenue officer whose name or office is specified in the notice, the designated State revenue officer may at any time, without notice to the person to whom the notice was given, specify another State revenue officer for that purpose and to exercise any power conferred or function imposed that the person would be able to exercise if the person were the officer whose name or office is specified in the notice. (7) The regulations may prescribe scales of expenses to be allowed to persons whose attendance is required under this section. (8) The relevant principal Queensland revenue officer or a Queensland revenue officer nominated by the officer for the purpose may be present when the person to whom a notice is given under subsection (1) complies with the terms of that notice. 10 Offence not to comply with requirement made under s 8 or 9 (1) A person who fails to comply with any requirement made of the person under section 8 or 9 commits an offence against this Act and is liable to a penalty not exceeding 40 penalty units. (2) A person shall not be convicted of an offence defined in subsection (1) if the court hearing the charge is satisfied— (a) that the defendant could not, by the exercise of reasonable diligence, have complied with the requirement to which the charge relates; or (b) that the defendant complied with that requirement to the extent of the defendant’s ability to do so. (3) Where a person commits an offence defined in subsection (1)— (a) the offence shall be a continuing offence and be deemed to continue for as long as the requisition in respect of which the offence was committed is not complied with; and (b) upon convicting the person of the offence, a court may, in addition to any penalty that it imposes under subsection (1), order the person to pay a penalty of 2 penalty units for each day

s 10 14 s 10 Revenue Laws (Reciprocal Powers) Act 1988 on which the offence has continued to the date of the person’s conviction. (4) The provisions of subsection (3) apply notwithstanding that the failure or conduct alleged against a defendant related to a particular time or a particular period. (5) Except as provided by subsections (7) and (8), a person is not excused from complying with a requisition under section 8 or 9 to give information or to answer a question on the ground that the information or answer might tend to incriminate the person or make the person liable to a penalty. (6) Information given or answer made by a person in complying with a requisition under section 8 or 9, which might tend to incriminate the person or make the person liable to a penalty, is not admissible against the person in any proceedings brought against the person in a court in Queensland with a view to the person’s punishment for an alleged offence except— (a) proceedings in respect of an offence defined in section 20; or (b) proceedings in respect of an offence against a Queensland revenue law; or (c) proceedings in respect of an offence in connection with verification of the information or answer by oath or affirmation. (7) A person who would not, but for this subsection, be excused from complying with a requirement made under section 8 or 9 to give information or to answer a question concerning a matter arising under a recognised revenue law of a State is so excused unless that law or a corresponding law of that State provides that the information or answer is not admissible in proceedings brought against the person by or on behalf of that State or an authority of that State with a view to the person’s punishment for an alleged offence other than an offence against a recognised revenue law or a corresponding law of that State. (8) A person is excused from complying with a requirement under section 8 or 9 to give information or to answer a question if— (a) the requirement relates to a matter arising under a recognised revenue law that provides for the payment of a subsidy in relation to goods; and (b) complying with the requirement might tend to incriminate the person.

s 11 15 s 13 Revenue Laws (Reciprocal Powers) Act 1988 11 Court order on defendant to comply (1) A court by which a person is convicted of an offence defined in section 10(1) may, in addition to any penalty it imposes on the defendant, order the defendant to comply with the requirement made of the person under this Act that is material to the offence, notwithstanding that the requirement related to a particular time or period by or within which it was to be complied with. (2) Where a court makes an order under subsection (1) it shall specify therein a place where and a time or period at or within which the order is to be complied with. (3) A person who fails to comply with an order made under subsection (1) commits an offence against this Act. Maximum penalty for subsection (3)—100 penalty units or 12 months imprisonment. 12 Successive prosecutions for continuing offence (1) A person who after conviction for an offence defined in section 10(1) or this subsection (the “previous conviction” ) continues to fail to comply with the requirement in respect of which the person incurred the previous conviction commits an offence against this Act and is liable to a penalty of 2 penalty units for each day on which the person has continued to fail to comply with the requirement from the date of the last occurring previous conviction to the date of the person’s conviction for the offence under this subsection last committed by the person. (2) When a person is convicted of an offence as defined in section 10(1) and the court makes an order under section 11(1), the person shall not be punished under subsection (1) for continuing to fail to comply with the requirement to which the order relates. 13 Provision of information to certain Commonwealth and State revenue officers etc. (1) A relevant Queensland revenue officer and any person authorised by the officer, may if the officer considers it appropriate, communicate information disclosed or obtained under this Act or a Queensland revenue law to any person with the consent (express or implied) of the person to whose affairs the information relates or to—

s 14 16 s 14 Revenue Laws (Reciprocal Powers) Act 1988 (a) another Queensland revenue officer for the purposes of the administration or execution of a Queensland revenue law; or (b) a Commonwealth or State revenue officer, for the purposes of the administration or execution of a recognised revenue law; or (c) a legal representative or legal officer of the Crown in right of Queensland, the Commonwealth or a State who is engaged in aiding a Queensland revenue officer in connection with the administration or execution of a Queensland revenue law or in aiding a Commonwealth or State revenue officer in connection with the administration or execution of a recognised revenue law for the purpose of rendering such aid. (2) A person mentioned in subsection (1)(a), (b) or (c) may, with the consent of the relevant Queensland revenue officer from whom the information was obtained or who authorised the person from whom the information was obtained or who approved the investigation in pursuance of which the information was obtained, communicate information disclosed to or obtained by him under this Act to any other person mentioned in subsection (1) on such terms and conditions as that relevant Queensland revenue officer may impose or, with the consent (express or implied) of the person to whose affairs the information relates, to any person. (3) Except as provided by this section or by a Queensland revenue law, a person shall not disclose information or publish any record or part of a record obtained by that or another person under this Act unless the disclosure or publication is made— (a) in connection with the administration or execution of— (i) this Act or a Queensland revenue law; or (ii) a recognised revenue law; or (b) for the purposes of any legal proceedings arising out of such Act or any such law or of a report of any such proceedings. Maximum penalty for subsection (3)—200 penalty units or 6 months imprisonment. 14 Information etc. obtained under a corresponding law A person shall not disclose any information, or publish any record or part of a record, obtained by that or another person under a corresponding

s 15 17 s 16 Revenue Laws (Reciprocal Powers) Act 1988 law for the purposes of a Queensland revenue law, unless the disclosure or publication is made— (a) with the consent (express or implied) of the person to whose affairs the information or record relates; or (b) with the consent of the Commonwealth or State revenue officer from whom the information or record was obtained or who approved the investigation in which the information or record was obtained or, where the corresponding law so provides, with the consent of the Commonwealth or State revenue officer whose consent is required by that law to such disclosure or publication and on such conditions as that officer may impose, to a person specified in section 13(1)(a), (b) or (c) for a purpose specified therein; or (c) in connection with the administration or execution of that Queensland revenue law; or (d) for the purposes of any legal proceedings arising out of this section or of that Queensland revenue law or of a report of any such proceedings. Maximum penalty—200 penalty units or 6 months imprisonment. 15 Disclosure to court Except where it is necessary to do so for the purpose of carrying into effect the provisions of this Act, a Queensland revenue law or a recognised revenue law or a corresponding law, a person shall not be required, at any time, to communicate to a court information that the person has acquired pursuant to authority conferred by this Act or a corresponding law or any matter or thing coming under the person’s notice in the performance of the person’s duties under this Act or a corresponding law. 16 Certification of copies and extracts (1) Where in connection with the administration or execution of this Act or a Queensland revenue law or in connection with the exercise of a power under a corresponding law a relevant Queensland revenue officer or a Queensland revenue officer authorised by the officer holds any record— (a) where the record is held in connection with the administration or execution of a Queensland revenue law—the officer may make a copy thereof or an extract therefrom and certify it to be a true

s 17 18 s 17 Revenue Laws (Reciprocal Powers) Act 1988 copy or, as the case may be, a true extract, for the purposes of the administration or execution of this Act; or (b) where the record is held in connection with the administration or execution of this Act or in connection with the exercise of a power under a corresponding law—the officer may make a copy thereof or an extract therefrom and certify it to be a true copy or, as the case may be, a true extract, for the purposes of the administration or execution of this Act or a Queensland revenue law. (2) Where in connection with the administration or execution of this Act or a Queensland revenue law, a relevant Queensland revenue officer holds a copy of a record (the “primary copy” ) or an extract from a record (the “primary extract” ) certified by— (a) a Commonwealth revenue officer; or (b) a State revenue officer; or (c) another Queensland revenue officer; to be a true copy of or a true extract from a record, the relevant Queensland revenue officer or a Queensland revenue officer authorised by the officer— (d) may certify the primary copy or the primary extract to be a true copy or, as the case may be, a true extract; or (e) may make a copy of the primary copy or the primary extract and may certify the copy to be a true copy; or (f) may make an extract from the primary copy or the primary extract and may certify the extract to be a true extract. 17 Evidentiary value of copies and extracts (1) A document purporting to be a copy or an extract certified as provided by section 16 is admissible in evidence in any proceedings in a court in Queensland arising out of this Act or a Queensland revenue law as if— (a) in the case of a primary copy or a copy of a primary copy—it were the record from which the primary copy was made; (b) in the case of a primary extract or a copy of a primary extract—it were the record from which the primary extract was made;

s 18 19 s 19 Revenue Laws (Reciprocal Powers) Act 1988 (c) in the case of an extract from a primary copy or a primary extract—it were part of the record from which the primary copy or the primary extract was made. (2) The admission of a document in evidence pursuant to subsection (1) shall not preclude the adducing of evidence that the document is not a true copy or a true extract. 18 Authorised communication of information creates no liability No liability shall be incurred by the Crown or by a Queensland revenue officer by reason of a communication of information or publication of a record under the authority conferred by section 13 or 14 for loss or damage occasioned thereby. 19 Use in legal proceedings of answers and information obtained under a corresponding law (1) If, in the course of an investigation conducted under the authority of a corresponding law, a person— (a) makes answer to a revenue officer (Commonwealth, State or Queensland) in response to a question put to the person in connection with a matter arising under a Queensland revenue law; or (b) gives information to a revenue officer (Commonwealth, State or Queensland) in connection with a matter arising under a Queensland revenue law, then, except as provided by subsection (2), that answer or information is admissible in evidence in respect of that person in any proceedings in a court in Queensland in connection with that matter. (1A) If under a corresponding law a person is required to make answer to a question put to the person or to give information in connection with a matter arising under a Queensland revenue law and, but for a provision of the corresponding law, the person could have refused to answer the question or to give the information on the ground that to do otherwise might tend to incriminate the person or make the person liable to a penalty, the answer made by the person or the information given by the person is not admissible against that person in proceedings in a court in Queensland brought with a view to the person’s punishment for an offence, except for an offence against a Queensland revenue law or this Act.

s 20 20 s 21 Revenue Laws (Reciprocal Powers) Act 1988 (2) If, in the course of an investigation conducted under the authority of a corresponding law, an officer of a corporation— (a) makes answer to a revenue officer (Commonwealth, State or Queensland) in response to a question put to the officer in connection with a matter arising under a Queensland revenue law; or (b) gives information to a revenue officer (Commonwealth, State or Queensland) in connection with a matter arising under a Queensland revenue law; then in any proceedings in a court in Queensland in connection with that matter that answer or information is admissible in evidence as binding the corporation unless it is proved that the officer had no authority to bind the corporation in making the answer or giving the information. 20 False or misleading statements (1) A person shall not make an answer, whether orally or in writing, to a question put to the person by an authorised revenue officer under this Act that is false or misleading in a material particular. Maximum penalty—100 penalty units or 12 months imprisonment. (2) A person shall not, in providing information in accordance with this Act, make any statement or representation that is false or misleading in a material particular. Maximum penalty—100 penalty units or 12 months imprisonment. (3) It is a defence to a charge under subsection (1) or (2) to prove that, when the answer, statement or representation was made, the defendant believed on reasonable grounds that it was neither false nor misleading. 21 Conduct of prosecution proceedings (1) Proceedings in respect of an offence against this Act may be instituted in the official name of the office of a relevant Queensland revenue officer upon the complaint of the person for the time being holding the office or of another person authorised by the person to institute proceedings on his or her behalf. (1A) Proceedings instituted in the name of an office referred to in subsection (1) shall, in the absence of evidence to the contrary, be deemed

s 22 21 s 22 Revenue Laws (Reciprocal Powers) Act 1988 to have been duly instituted by the holder for the time being of the office or by his or her authority. (1B) Any officer of the public service may appear on behalf of the complainant in proceedings instituted under this subsection. (2) A certificate purporting to be by the complainant in the proceedings that— (a) a person specified therein, being the defendant in the proceedings, has failed to comply with a notice or other requisition directed to the person under this Act; or (b) a notice authorised by this Act to be given has been duly given to a person specified therein, being the defendant in the proceedings, is admissible in the proceedings as evidence and, in the absence of evidence to the contrary, conclusive evidence of the matters contained therein. (3) Proceedings in respect of an offence against this Act shall be heard and determined summarily under the Justices Act 1886 . 22 Service of notice (1) A notice required by this Act to be given by a relevant principal Queensland revenue officer or a designated State revenue officer shall be deemed to have been duly served on the person to whom it is directed— (a) if it is delivered personally to that person; or (b) if it is left at the place of business or of residence of that person last known to the officer who issues the notice; or (c) if it is sent by post addressed to that person at the place of business or of residence of that person or at the postal address of that person being the place or address last known to the officer who issues the notice. (2) Evidence that a method of service prescribed by subsection (1) has been adopted for service of a notice directed to any person shall be sufficient proof, in proceedings in respect of an offence alleged to have been committed by that person, that the notice has been served on that person, and, in the absence of evidence to the contrary, shall be conclusive proof thereof. (3) Such evidence is admissible in the proceedings if it comes from a person who had adopted, or was personally associated with the adoption of,

s 23 22 s 24 Revenue Laws (Reciprocal Powers) Act 1988 the method of service in the case in question or if it is based on records in the custody of the holder of the office in whose name the proceedings are instituted and, in the latter case, is admissible without production of those records. (4) A certificate purporting to be made by or on behalf of the holder for the time being of the office in whose name the proceedings are instituted as to the method of service adopted in the case in question and as to the basis of the knowledge of the maker of the certificate is admissible in proceedings referred to in subsection (2) as evidence and, in the absence of evidence to the contrary, conclusive evidence of the matters contained therein. 23 Use of information obtained from other sources not prejudiced If a Commonwealth or State revenue officer lawfully obtains in Queensland, otherwise than in accordance with this Act, information relevant to the administration or execution of a law of the Commonwealth or, as the case may be, a law of the State concerned relating to the levying and collection of a tax, fee, duty or other impost, or the payment of a subsidy in relation to goods, nothing in this Act shall be construed as preventing the use of that information for the purposes of the administration or execution of that law. 24 Regulation-making power The Governor in Council may make regulations under this Act.

23 Revenue Laws (Reciprocal Powers) Act 1988 ENDNOTES 1 Index to endnotes Page 2 Date to which amendments incorporated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23 3 Key . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23 4 Table of earlier reprints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24 5 Tables in earlier reprints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24 6 List of legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24 7 List of annotations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25 2 Date to which amendments incorporated This is the reprint date mentioned in the Reprints Act 1992, section 5(c). Accordingly, this reprint includes all amendments that commenced operation on or before 1 March 2002. 3 Key Key to abbreviations in list of legislation and annotations Key AIA amd amdt ch def div exp gaz hdg ins lap notfd o in c om orig p para prec pres Explanation = Acts Interpretation Act 1954 = amended = amendment = chapter = definition = division = expires/expired = gazette = heading = inserted = lapsed = notified = order in council = omitted = original = page = paragraph = preceding = present Key prev (prev) proc prov pt pubd R[X] RA reloc renum rep s sch sdiv SIA SIR SL sub unnum Explanation = previous = previously = proclamation = provision = part = published = Reprint No.[X] = Reprints Act 1992 = relocated = renumbered = repealed = section = schedule = subdivision = Statutory Instruments Act 1992 = Statutory Instruments Regulation 1992 = subordinate legislation = substituted = unnumbered

24 Revenue Laws (Reciprocal Powers) Act 1988 4 Table of earlier reprints TABLE OF EARLIER REPRINTS [If a reprint number includes a roman letter, the reprint was released in unauthorised, electronic form only.] Reprint No. 1 1A 2 2A 2B Amendments included none to Act No. 58 of 1995 to Act No. 12 of 1998 to Act No. 13 of 1999 to Act No. 45 of 2001 Reprint date 26 August 1994 24 July 1996 8 April 1998 8 April 1999 27 July 2001 5 Tables in earlier reprints TABLES IN EARLIER REPRINTS Name of table Obsolete and redundant provisions Renumbered provisions Reprint No. 1 1 6 List of legislation Revenue Laws (Reciprocal Powers) Act 1988 No. 44 date of assent 3 May 1988 commenced on date of assent rep 1 March 2002 (2001 No. 72 s 155) amending legislation— Statute Law Revision Act (No. 2) 1995 No. 58 ss 1–2, 4 sch 1 date of assent 28 November 1995 commenced on date of assent Revenue Laws (Reciprocal Powers) Amendment Act 1998 No. 12 date of assent 23 March 1998 commenced on date of assent Revenue and Other Legislation Amendment Act 1999 No. 13 ss 1–2(1), 49 sch date of assent 30 March 1999 commenced on date of assent Corporations (Ancillary Provisions) Act 2001 No. 45 ss 1–2, 29 sch 3 date of assent 28 June 2001 ss 1–2 commenced on date of assent

25 Revenue Laws (Reciprocal Powers) Act 1988 sch 3 commenced 15 July 2001 (see s 2(2) of Act 2001 No. 45 (Qld) and Corporations Act 2001 No. 50 (Cwlth) and proc pubd Cwlth of Australia gaz 13 July 2001, No. S285) remaining provision commenced immediately before 15 July 2001 (see s 2(1) of Act 2001 No. 45 (Qld) and Corporations Act 2001 No. 50 (Cwlth) and proc pubd Cwlth of Australia gaz 13 July 2001, No. S285) 7 List of annotations Interpretation s 2 amd 1995 No. 58 s 4 sch 1; 1998 No. 12 s 3(3) def “Minister” om R1 (see RA s 39) def ‘officer” amd 1998 No. 12 s 3(1); 2001 No. 45 s 29 sch 3 def “Queensland revenue law” amd 1998 No. 12 s 3(2) Administration of Act s 2A om 1995 No. 58 s 4 sch 1 Restriction on entry in course of investigation s 6 amd 1995 No. 58 s 4 sch 1 Obstruction etc. of an authorised revenue officer s 7 amd 1999 No. 13 s 49 sch Power of the relevant principal Queensland revenue officer to obtain information and evidence s 8 amd 1998 No. 12 s 4 Power of a designated State revenue officer to obtain information and evidence s 9 amd 1998 No. 12 s 5 Offence not to comply with requirement made under s 8 or 9 s 10 amd 1998 No. 12 s 6 Court order on defendant to comply s 11 amd R1 (see RA s 39); 1999 No. 13 s 49 sch Provision of information to certain Commonwealth and State revenue officers etc. s 13 amd R1 (see RA s 39); 1999 No. 13 s 49 sch Information etc. obtained under a corresponding law s 14 amd R1 (see RA s 39); 1999 No. 13 s 49 sch False or misleading statements s 20 amd R1 (see RA s 39); 1999 No. 13 s 49 sch Use of information obtained from other sources not prejudiced s 23 amd 1998 No. 12 s 7 Regulation-making power s 24 sub 1995 No. 58 s 4 sch 1

26 Revenue Laws (Reciprocal Powers) Act 1988 © State of Queensland 2002