BORA Taxation (Annual Rates for 2015-16, Research and Development, and Remedial Matters) Bill [pdf, 312 KB]
...below. 18. The Courts have determined the Commissioner’s power to obtain information from individuals does not amount to unreasonable search and seizure. [1] Relevant to that determination were the public interest in ensuring tax is paid and the protections afforded by tax secrecy provisions. [2] 19. Broader information sharing powers afforded by the amendment will affect those tax secrecy provisions. We consider, however, the broader information sharing powers are commensurate with...