House of Representatives
International Tax Agreements Amendment Bill (No. 1) 2006
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello MP)1 'Competent authority' means in the case of Australia, the Commissioner or an authorised representative of that Commissioner. In the case of New Zealand, the 'competent authority' is the Commissioner of Inland Revenue or an authorised representative of that Commissioner.