Miscellaneous 2006

Questions & Answers: ATO Access Powers: Limitations to the Commissioner's access and information gathering powers

Source: Taxation In Australia Journal Article

Published Date: 1 Jul 2006

 
The ATO access powers are largely unconfined provided they are exercised for the purposes of the Act. However, they are subject to a number of legal and administrative limitations. This article examines the access powers and the legal and administrative limitations to the exercise of those powers.

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