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Commissioner’s role
The role of the Commissioner
Administrative flexibility
Non-tax functions
Information collection
Information collection overview
Information collection powers
Collecting information for other agencies
Collection of large datasets
Accessing information remotely
Tax secrecy
Tax secrecy - Overview
Information sharing - Overview
Tax secrecy or taxpayer confidentiality?
Releasing information with taxpayer consent
Cross-government information sharing
Commercial information
Taxpayers and agent roles
Role of taxpayers and agents - Overview
Pre-population and taxpayer obligations
Pre-population - Other questions
Technology and assessments
Future role of tax agents
Future issues
Future issues - Overview
Advice and disputes procedures
Time bar
Record-keeping requirements
Compliance and penalties
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