Information Powers: TMA70/S20: Checklist for S20(1) Notices
- Are SA powers available to obtain the same information EM10101?
- Is the taxpayer a barrister, advocate or solicitor EM10160?
- What can you ask for EM10106?
- Has approval by an authorised officer been given EM10107?
- Has the taxpayer had the opportunity to deliver the documents or particulars EM10109?
- Is a formal notice required EM10110?
- What preparative work is necessary before seeking consent from a Commissioner EM10111?
- What do you need to do at the Commissioners EM10112?
- What should you do after the Commissioner has given consent EM10113?
- How can the taxpayer comply with the notice EM10114?
- What are the consequences if the taxpayer does not comply with the notice EM10116?