Sections 263 and 264 of the Income Tax Assessment Act 1936: a privacy perspective and review of overseas experience

The study examines the powers of the Commissioner of Taxation to enter and search premises, and gather information under ss. 263 and 264 of the Income Tax Assessment Act 1936 (Cth). A critical assessment is made of ss. 263 and 264 with reference to (i) Privacy Act 1988 (Cth), (ii) the recommendations of the Australian Law Reform Commission Privacy Report 1983 and (iii) relevant overseas experience. An important issue for discussion is the lack of judicial authorisation over the Commissioner of Taxation's powers of entry and search of premises. An aim of the study is to recommend appropriate reforms for ss. 263 and 264. The study also assesses the potential impact of the Privacy Act 1988 (Cth) on the operation of ss. 263 and 264.

Name dc:type.qualificationname

other

Level dc:type.qualificationlevel

cmaster

Grantor dc:publisher.institution

Victoria University of Technology

Year dc:date.issued

1993

Author dc:creator

• McSweeney, Peter

• School of Accounting
• 1801 Law

Language dc:language

en