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Access: Sections 263 and 264


Sections 263 and 264 of the Income Tax Assessment Act 1936 confer upon the Commissioner powers of access to information and documents in order to assist him in carrying out his functions. These powers of access are far reaching, being circumscribed only by reference to the express limitations contained in the sections and by the requirement that the powers be exercised for the purposes of the income tax legislation. Three recent cases highlight these powers as discussed in this paper.

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Gregory Davies CTA
Greg Davies QC, CTA, practises principally in taxation and revenue law, administrative law, commercial law, corporations law and equity and trusts. He has appeared in many long and complex matters in the Federal Court at trial and appellate levels as well as in the High Court. Greg appeared in the following High Court cases: ElecNet (Aust) Pty Ltd v FCT, FCT v Sun Alliance Investments Pty Ltd, FCT v McNeil, FCT v Scully and FCT v Consolidated Press Holdings Ltd. He also appeared in leading Part IVA cases in the Full Federal Court, including AXA Asia Pacific Holdings Ltd v FCT, FCT v Lenzo, FCT v Ashwick, Puzey v FCT, FCT v Star City Ltd, Spassked Pty Ltd v FCT, Cumins v FCT, Pridecraft Pty Ltd v FCT and Eastern Nitrogen Ltd v FCT. - Current at 31 October 2019
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This was presented at 7th National Tax Retreat: "Tax Traumas: Rulings, Access and Tax Avoidance" .

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Access - Section 263 and 264

Author(s):  Greg DAVIES

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Author(s):  Graeme S COOPER

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Tax Avoidance

Author(s):  Wally BOROVAC,  Janine LANIGAN

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