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

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.

Author profile:

Stephen Jones CTA
Stephen is a Special Counsel in Maddocks' Tax Disputes Team. Current at 01 February 2008 Click here to expand/collapse more articles by Stephen JONES.
 
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