@article{{QUTLR}{}, author = {Martin, F.}, title = { The 'Audit' Power of the Commissioner of Taxation: Sections 263 and 264 of the Income Tax Assessment Act 1936}, journal = {QUT Law Review}, volume = {7}, year = {1991}, doi = {10.5204/qutlr.v7i0.342}, url = {https://lr.law.qut.edu.au/article/view/342} }