Audit powers require advance notice and prompt completion, with access to records and potential tax assessment action.

The Commissioner and authorised officers may audit any registered person in prescribed manner, at business premises or office, after at least fifteen working days' notice. Audits should be completed within three months of commencement, extendable for stated reasons by up to six months. 'Commencement of audit' means when requested records are made available or the on site audit begins, whichever is later. Officers may require access to books, information and assistance. After audit, the proper officer must notify the person of findings, rights and reasons within thirty days and may initiate assessment proceedings if tax non compliance is detected.

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