Section 65 - Audit by tax authorities.

Audit powers: Commissioner may order taxpayer audits with prescribed notice, procedures, and follow up assessment actions.

Section 65 authorises the Commissioner or an authorised officer to undertake audits of registered persons at prescribed times and places, with prescribed advance notice. Audits must be completed within a fixed statutory period subject to a single documented extension; commencement is tied to availability of records or start of on site audit. Officers may require access to books, documents and assistance. Upon conclusion the proper officer must communicate findings, rights, obligations and reasons within a prescribed period, and may initiate assessment or recovery proceedings where tax discrepancies or improper input tax credits are detected.