The Commissioner has broad powers to compulsorily obtain information under s 353-10 of Sch 1 to the Taxation Administration Act 1953. In this practical seminar, a panel of experts discuss issues including:
- areas of focus for the ATO and tips for advisers/taxpayers
- what is a reasonable search effort in a digital environment, including where documents might be located offshore
- claims for legal professional privilege
- challenges to the form of s 353-10 notices
- consequences for failure to comply.