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27 Feb 12 Use of formal access and information gathering powers - PS LA 3569 (draft)

On 23 February 2012, the ATO released draft Practice Statement PS LA 3569 entitled "Use of formal access and information gathering powers".

The purpose of the Practice Statement is to provide guidelines on:

  • use of the Access and Information Gathering Manual by tax officers when using the Commissioner's formal access and information gathering powers
  • consulting Access Specialists when proposing to use the Commissioner's access and information gathering powers
  • when to refer non compliance with formal access and information gathering notices for prosecution

Submissions on the draft should be made by 30 March 2012.

 


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