The Commissioner of Inland Revenue’s search powers

This statement outlines how the Commissioner of Inland Revenue (the Commissioner) will exercise one of the Commissioner’s information gathering powers: the search powers under ss 17, 17C and 17D of the Tax Administration Act 1994 (TAA) and the Search and Surveillance Act 2012 (SSA). The statement aims to provide taxpayers and their advisors with information about what to expect when the Commissioner uses these powers, and the Commissioner’s expectations of taxpayers.

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