The Federal Government has foreshadowed another crackdown on tax avoidance as part of its attempts to fund the "One Nation" economic package. This article examines the investigatory powers at the disposal of the Commissioner for this purpose and asks whether those powers are unacceptably wide.
"The Investigatory Powers of the Commissioner Under the Income Tax Assessment Act and Individual Rights,"
Revenue Law Journal:
1, Article 2.
Available at: http://epublications.bond.edu.au/rlj/vol3/iss1/2