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Commissioner of Taxation’s access powers

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Published on 01 Feb 22 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The authors consider the Commissioner of Taxation’s use of his formal access powers to obtain information and documents from taxpayers contained in ss 353-10 and 353-25 of Sch 1 to the Taxation Administration Act 1953 (Cth). They discuss their recent experiences of the Commissioner’s approach to gathering information and documents using these powers and the inefficiencies that arise for taxpayers and the Commissioner in the observed use of the Commissioner’s formal access powers, including from requests that at times can be broad, duplicated, vague and/or ambiguous — and which the authors consider capable of remedy and worth some reflective thought on the Commissioner’s part.

Author profiles

Stewart GRIEVE
Stewart is a partner with Corrs Chambers Westgarth.
Current at 16 September 2005
Click here to expand/collapse more articles by Stewart GRIEVE.
Kathryn Bertram
Click here to expand/collapse more articles by Kathryn Bertram.
Alison Haines

 

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