WHAT POWERS DOES THE AUSTRALIAN TAXATION OFFICE HAVE A) TO REQUIRE INFORMATION AND B) TO SEARCH PREMISES?
The Taxation Office may require any person or business, in relation to tax matters, to 1) provide any information it deems relevant and 2) to provide any documents it deems relevant. It may conduct an audit of any person’s affairs. However, it does not have access to information or documents held by lawyers on behalf of a client. Also, the Taxation Office has said that it will not seek to access auditor’s papers or papers prepared by a public accountant which give tax advice to a client. The Taxation Office has an unrestricted right of access to all buildings, places, books, documents and papers. This means that the Tax Office can examine records in any building. The Tax Office does not need a search warrant. In exceptional cases, they can carry out a surprise raid. They can gain entry by force, if necessary. They can open safe- deposit boxes by force, at a bank or elsewhere, if necessary. They are entitled to photocopy all documents which they find but they cannot take the documents a
