TAXATION ADMINISTRATION ACT 1996 - SECT 71 Circumstances in which investigative powers may be exercised
TAXATION ADMINISTRATION ACT 1996 - SECT 71
Circumstances in which investigative powers may be exercised71 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.