Data-gathering powers

Information powers

Client confidentiality

Generally

Legal professional privilege

Medical records

Private records

Relevant taxes

Restrictions on taxpayer notices

Taxpayer notices following tax return

Third party notices

Tribunal approval

Inspection powers

Announced visits

Authorised visits by tribunal

Business assets

Business documents

Business premises

Commencement of visit

Generally

Private residences

Reasons for visits

Record keeping obligations

Unannounced visits

Tax advantages