Published on 01 Nov 09
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Freedom of Information was hailed as the "shining light" of Government accountability when introduced in 1982. In taxation, taxpayers could now obtain information and records created by the Commissioner’s officers. The issue has gained currency with the Commonwealth Government’s announcement of the regime’s revision. This article considers the existing laws’ application, the relevance to taxation and finally, elements in the ATO’s functionality that are imperative to satisfy a request.
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