Income Tax (Authorised Communications) Act

An Act to make provision for authorised communications on income tax matters.

[1966 No. 30.]

[2 3 rd A pr i l , 19 66]

[Commencement.]

Authorised communication as to income tax matters, etc.

For the purposes of any investigation or enquiry authorised in any manner whatsoever by the Federal Government-

[1966 No. 32.]

to this Act, authorise the Inspector-General of Police or any other person to in-

spect, and if necessary remove, any books, records, lists, returns or other

documents in the possession or control of the Federal Board of Inland Revenue

(in this Act called “the Board”) and to obtain any such other information as the

Inspector-General of Police or such other person may require for the purposes

of any investigation or enquiry;

[Schedule. Form 1.]

permit the Inspector-General of Police or such other person so authorised to

make such inspection and remove any documents as he may require, and shall

disclose to the person any information or document as may be required for the

purposes of the investigation or enquiry, and if required to do so by the In-

spector-General of Police or such other person, the Board or any public officer

authorised in that behalf by the Board, shall prepare a record of any income tax

matter relating to any person over such period as may be required.

to any other tax authority from whom the Board is entitled under any enact-

ment to require disclosure or transfer of information or any document or rec-

ord, and the words “the Board” shall have effect accordingly.

[1966 No. 32.]

Power of the Inspector-General of Police or other designated officer

Police or any person as may be designated in the order may, in writing in Form 2 speci-

fied in the Schedule to this Act, direct the chairman of the Board or any public officer of

the department responsible for such matters or the custody of the relevant information or