19 Dec 06 Access and Information Gathering ManualThe Access and Information Gathering Manual sets out a summary of the law relating to the ATO’s statutory powers for gaining access to information for tax administration purposes. It also describes the way the ATO exercises these powers. The ATO will apply revised policies and procedures from the date of publishing on the ATO website unless otherwise stated. The manual was comprehensively reviewed in 2005 and will be regularly updated to reflect changes in the law or to ATO organisational structure, policies or procedures as required.
To access the Manual, go here