The rights of the Commissioner of Taxation to investigate a taxpayer's affairs under the Income Tax Assessment Act are found in ss 263 and 264. On first reading, ss 263 and 264 are apparently without limitation. However, 1988 and 1989 have witnessed extensive judicial consideration of these provisions. These cases point out that the taxpayer still has some rights of protection.
Bitomsky, Greg and Chappell, A
"The Commissioner's Right of Access to Records - Recent Cases on Sections 263 and 264 of the Income Tax Assessment Act,"
Revenue Law Journal: Vol. 1
, Article 8.
Available at: http://epublications.bond.edu.au/rlj/vol1/iss1/8