Woellner, Robin (2015) ATO access powers: another lost opportunity. Journal of the Australasian Law Teachers Association, 8 (1-2). pp. 119-128.

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Abstract

Analysis of recent amendments to the Australian Taxation Office's power to access documents and other records for the purpose of assessing a taxpayer.

Item ID:	43119
Item Type:	Article (Research - C1)
ISSN:	1836-5620
Keywords:	access; powers of investigation; ATO; Australian Taxation Office; assessment; coercive; lost opportunity; proactive; s 263 Income Tax Assessment Act 1936; auditor; investigator
Additional Information:	An earlier version of this article was presented as a conference paper to the ALTA Conference, La Trobe University, Melbourne, 16-18 July 2015.
Date Deposited:	19 Apr 2016 05:21
FoR Codes:	18 LAW AND LEGAL STUDIES > 1899 Other Law and Legal Studies > 189999 Law and Legal Studies not elsewhere classified @ 100%
SEO Codes:	94 LAW, POLITICS AND COMMUNITY SERVICES > 9499 Other Law, Politics and Community Services > 949999 Law, Politics and Community Services not elsewhere classified @ 100%
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