Autor: |
Grieve, Stewart, Bertram, Kathryn, Haines, Alison |
Předmět: |
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Zdroj: |
Taxation in Australia; Feb2022, Vol. 56 Issue 7, p431-435, 5p |
Abstrakt: |
The article discusses that Australia's Commissioner of Taxation has broad powers to obtain information and documents for the purposes of his administration of Australia's tax laws. It mentions the experiences of the Commissioner's approach to gathering information and documents using the powers and the inefficiencies that arise for taxpayers and the Commissioner in the observed use of the Commissioner's formal access powers. |
Databáze: |
Complementary Index |
Externí odkaz: |
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