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The Commissioner's audit and investigation powers paper

Published on 25 Jul 13 by NATIONAL DIVISION, THE TAX INSTITUTE

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 W MARKS
Current at 04 June 2009 Click here to expand/collapse more articles by David W MARKS.
 
Wakefield Natalie
Current at 01 August 2013

 

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

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