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Showing 1 to 1 of 1 for “"Fishing expedition"”.

  1. The Commissioner’s powers to access information: a licence to fish

    … to requisition information and undertake “fishing expeditions”. This dissertation discusses the deficiencies with the legislation and how jurisprudence has dealt with the uncertainties challenged in the tax courts. Evidentially, it is very difficult for taxpayers to challenge s 17 notices. …

    auckland-tech Repository record for The Commissioner’s powers to access information: a licence to fish (opens in a new tab)