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The Commissioner's audit and investigation powers presentation

Published on 01 Aug 13

This presentation 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 employer

Author profiles

David Marks CTA
David W Marks, QC, CTA is a Barrister at the Queensland Bar, with an extensive practice principally in tax, and more generally in equity and commercial matters. David was admitted as a solicitor in 1992, as a barrister in 2000, and took silk in 2015. He is an interstate member of the SA Bar Association. David contributes to tax law & policy submissions, for The Tax Institute, as a member of TTI technical committees. He is a past member of Qld’s State Council and Education Committee. In 2013, David received TTI’s Meritorious Service Award. - Current at 02 March 2017
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 18 November 2016


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

Get a 20% discount when you buy all the items from this event.

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