Subdivision 353-B
CurrentPowers to obtain information and evidence from overseas
Volume 3Schedule 1, Chapter 4, Part 4-30 to Chapter 5, Part 5-100 (sections 308-1 to 990-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 5Administration
Part 5-1The Australian Taxation Office
Division 353Powers to obtain information and evidence
Subdivision 353-B Powers to obtain information and evidence from overseas
Table of sections
353‑25 Offshore information notices
353‑30 Offshore information notices—consequence of not complying
This Act’s bill:Second reading speech
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