Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (8 of 2019)

Schedule 8   Miscellaneous amendments

Part 5   Offshore information notices

Taxation Administration Act 1953

18   Before section 353-10 in Schedule 1

Insert:

Table of Subdivisions

Guide to Division 353

353-A Powers to obtain information and evidence

353-B Powers to obtain information and evidence from overseas

Guide to Division 353

353-1 What this Division is about

This Division gives the Commissioner powers to obtain information and evidence.

Subdivision 353-A - Powers to obtain information and evidence

Table of sections

353-10 Commissioner's power

353-15 Access to premises, documents etc.

353-20 Checking status of specifically listed deductible gift recipients