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Open sesame, close sesame: ATO access guidelines/Taxpayers' Charter

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Published on 12 Sep 96 by VICTORIAN DIVISION, THE TAX INSTITUTE

This convention paper deals primarily with the Australian Taxation Office's policy and approaches in the appliaction of secs 263 and 264 of the Income Tax Assessment Act (the access and information gathering provisions).

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John NICHOLLS

 

This was presented at 1996 Victorian State Convention .

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