This article discusses the main rights of taxpayers in the Australian tax system. It looks at powers of the Commissioner of Taxation which most affect taxpayers' privacy and liberty, concluding that there is scope for taxpayers' rights to be strengthened without comprising the Commissioner's ability to assess and collect tax.
"Taxpayers' Rights in Australia,"
Revenue Law Journal:
1, Article 10.
Available at: http://epublications.bond.edu.au/rlj/vol7/iss1/10