Published on 01 Jul 06
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
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.
Stephen is a Special Counsel in Maddocks' Tax Disputes Team.
- Current at
11 December 2014