Which statement is correct?
(a) The Commissioner of Inland Revenue may remove and retain any documents produced for inspection by a person so long as is necessary under s 19 of the Tax Administration Act 1994.
(b) The Commissioner of Inland Revenue has full and free access to any premises (including a private dwelling) to inspect documents without requiring a special access warrant or the occupier's consent.
(c) An Inland Revenue officer may enter a taxpayer's premises using reasonable force.
(d) There is a general power for the Commissioner of Inland Revenue to raid a person's premises and remove anything the Commissioner chooses.
(e) Section 17A of the Income Tax Act 2007 provides for Court orders concerning the production of information or tax returns.
Recently Asked Questions
- What is the positive predictive value, reliability and validity of colorectal screening tools specifically the stool specimens and colonoscopy.
- For this Discussion topic, search for and discuss a news article or a case study in which a company has failed in a project due to lack of stakeholder
- What is the difference between flow, stock, and concentration statistics? How is each type of statistic used?