ATO access powers: another lost opportunity

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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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
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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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