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The Commissioner's audit and investigation powers paper


This paper covers:

  • the relevant provisions across jurisdictions
  • exercising powers locally, interstate and internationally
  • cases analysing notices calling for documents or information
  • enforcement powers - proceedings to recover assessments??
  • garnishee notices recent State (Lis-Con) and Federal(Tang v Bassili) cases
  • lessons from Federal cases (Tang v Bassili)
  • legislation imposing joint and several liability for tax. When does joint liability for tax arise?
  • payment and recovery implications from PRT grouping and the treatment of designated group employers.

Author profiles

David Marks QC CTA
David is a commercial Silk at the Queensland Bar practising principally in tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute and other professional bodies. He is a Chartered Tax Adviser and a registered Trust and Estates Practitioner. He received The Tax Institute’s Meritorious Service Award in 2013. David serves on the disciplinary panel of an international practitioner association. - Current at 12 February 2021
Click here to expand/collapse more articles by David W MARKS.
Natalie Wakefield
Natalie is currently the Director of the Complex Investigations Division in the Queensland Office of State Revenue. She has worked in various compliance roles in OSR for 15 years. - Current at 10 May 2013


This was presented at 13th Annual States' Taxation Conference .

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