88Authorised investigations

88 Authorised investigations An authorised investigation is an investigation undertaken by an authorised officer for one or more of the following purposes: (a) to ascertain whether a tax liability exists; (b) to assess the amount of a tax liability;

Taxation Administration Act 2007 43 (c) to decide an application under a taxation law; Example for paragraph (c) An application for a first home owner grant, an exemption from tax, or a rebate or refund of tax. (d) to audit records required to be kept under a taxation law; (e) to gather information relevant to an objection, review or appeal under a taxation law; (f) to ascertain whether a person is entitled to a grant, concession, rebate or exemption under a taxation law; (g) to ascertain whether a condition on which a grant, concession, rebate or exemption has been paid or granted under a taxation law has been complied with; (h) to ascertain whether a contravention of a taxation law has occurred or to gather evidence of a suspected contravention of a taxation law; (i) to gather information or evidence that is relevant in some other way to the administration or enforcement of a taxation law.