Miscellaneous 2022

Commissioner of Taxation's access powers

Source: Taxation In Australia Journal Article

Published Date: 1 Feb 2022


The authors consider the Commissioner of Taxation's use of his formal access powers to obtain information and documents from taxpayers contained in ss 353-10 and 353-25 of Sch 1 to the Taxation Administration Act 1953 (Cth). They discuss their recent experiences of the Commissioner's approach to gathering information and documents using these powers and the inefficiencies that arise for taxpayers and the Commissioner in the observed use of the Commissioner's formal access powers, including from requests that at times can be broad, duplicated, vague and/or ambiguous - and which the authors consider capable of remedy and worth some reflective thought on the Commissioner's part.

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Miscellaneous 2022

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