Published on 05 Aug 99
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
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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