Le, Van (2010) Ombudsman approves surprise visits by tax officials. Tax Notes International, 57 (8). pp. 640-641.

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Abstract

[Extract] In an investigation into Australian Taxation Office (ATO) procedures, the Australian ombudsman approved the ATO's use of coercive information-gathering practices as compatible with best practice principles, describing the ATO's procedures as a fair, efficient, and effective use of administrative powers. The investigation followed the recommendation of a Senate committee that the ombudsman conduct regular random audits of the tax office's use of its powers to access premises without notice.

Item ID:	50956
Item Type:	Article (Short Note)
ISSN:	1048-3306
Keywords:	taxtation, ATO, ombudsman, tax officials
Date Deposited:	27 Oct 2017 01:12
FoR Codes:	18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes:	91 ECONOMIC FRAMEWORK > 9101 Macroeconomics > 910110 Taxation @ 50% 94 LAW, POLITICS AND COMMUNITY SERVICES > 9499 Other Law, Politics and Community Services > 949999 Law, Politics and Community Services not elsewhere classified @ 50%
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