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Legislative references

Our formal notice and access powers are supported by legislation.

Last updated 18 July 2023

General references

The following tables list the main legislative provisions supporting our formal notice and access powers. They are found in Schedule 1 to the TAA.

Taxation law notices

Notice to

Section

Give information

353-10(1)(a)

Attend and give evidence

353-10(1)(b)

Produce documents

353-10(1)(c)

Attend, give evidence and produce documents

353-10(1)(b) and (c)

Give information about rights or interests in property

354-5

Offshore information gathering notices

Notice relevant to

Section

The assessment of a tax-related liability of yours

353-25, 353-30

Taxation law access visits

Access for the purposes of

Section

A taxation law

353-15

QC56551