jws.com.au/en/insights/external-publications/commissioner-of-taxation%E2%80%99s-access-powers
www.wolterskluwer.com/en-au/expert-insights/ato-access-information-gathering-powers
pinpoint.cch.com.au/news/csh-da-filter!WKAP_TAL_YAITTNEWS_REFERENCE/legauUio3476030sl1324368738/ato-access-information-gathering-powers-finding-the-right-balance
See also:
www.holdingredlich.com/conviction-and-fines-for-failing-to-comply-with-the-ato-s-formal-information-gathering-notice
jws.com.au/en/insights/articles/2022-articles/lpp-smorgasbord%E2%80%9D-wars-commissioner-not-entitled-to