This article gives a broad overview of the powers exercised by the Commissioner in admininistering the Income Tax Assessment Act 1936. It highlights areas where those powers seem excessive and proposes changes which would better safeguard the rights of taxpayers.
"The Commissioner's Powers : Democracy Fraying at the Edges?,"
Revenue Law Journal:
2, Article 1.
Available at: http://epublications.bond.edu.au/rlj/vol4/iss2/1