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

McSweeney, Peter (1993) Sections 263 and 264 of the Income Tax Assessment Act 1936 : a privacy perspective and review of overseas experience. Coursework Master thesis, Victoria University of Technology.

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Abstract

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.

Item Type: Thesis (Coursework Master thesis)
Additional Information:

Master of Business in Accounting and Finance

Uncontrolled Keywords: Australia, Income Tax Assessment Act 1936, Income tax, Law and legislation, Australia, Privacy
Subjects: Faculty/School/Research Centre/Department > School of Accounting
FOR Classification > 1801 Law
Depositing User: VU Library
Date Deposited: 10 Aug 2010 03:30
Last Modified: 23 May 2013 16:44
URI: http://vuir.vu.edu.au/id/eprint/15639
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