The draft statement sets out how the Commissioner will exercise his search powers and his expectations of taxpayers under sections 17, 17C and 17D of the Tax Administration Act 1994 (TAA) and the Search and Surveillance Act 2012 (SSA).

Once finalised the statement will replace OS 13/01. OS 13/01 was updated to incorporate the rewrite of the Commissioner’s search powers in ss 16 to 19, 21 and 21BA (now subpart 3A, ss 16K to 17K) of the TAA to make the information collection provisions clearer and more navigable. The rewrite was not intended to change the effect of the law.

The statement will be supplemented by SPS 10/02 imaging of electronic storage media.

According to CA ANZ, the draft statement is well written and clearly sets out the operational practice that Inland Revenue officers will follow when exercising search powers. CA ANZ also suggests that certain aspects of the draft undergo additional review.