The Resource An end to secrecy in the revenue context

An end to secrecy in the revenue context

Label
An end to secrecy in the revenue context
Title
An end to secrecy in the revenue context
Creator
Subject
Summary
This article examines the scope of protection afforded to taxpayers under sec 16 of the Income Tax Assessment Act 1936 and sec 3E and 8XB of the Taxation Administration Act 1953. It further examines the interaction between secrecy provisions and section 3E of the Taxation Administration Act which confers a discretion on the Commissioner of Taxation to disclose taxation information to an authorised law enforcement agency
Citation source
In: The CCH journal of Australian taxation. - North Ryde. - Vol. 6 (1994),
http://library.link/vocab/creatorName
Fernandez, R
Language note
English
http://library.link/vocab/subjectName
  • tax secrecy
  • taxpayer rights
Label
An end to secrecy in the revenue context
Instantiates
Publication
Abbreviated title
JAusT
Label
An end to secrecy in the revenue context
Publication
Abbreviated title
JAusT

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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