71
CurrentCircumstances in which investigative powers may be exercised
Part 9Tax officers, investigation, collection of information and secrecy provisions
Division 2Investigation
71 Circumstances in which investigative powers may be exercised
A function conferred under this Division may be exercised only for the purposes of a taxation law.
Note.
Section 80A provides that the powers may also be exercised for the purposes of a recognised revenue law in some circumstances.
This Act’s bill:Explanatory memorandumSecond reading speech
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