Problem: Mr Towers lodged his returns of income in the Sydney office of the ATO. The returns of income for the past four years indicate a taxable income below the tax-free threshold. An ATO auditor determined after an extensive investigation that Mr Towers failed to disclose $400,000 income for the past three years. Mr Towers was not co-operative throughout the investigation and threatened to leave the country with a suitcase of gold nuggets purchased from the sale of property. The Commissioner intends to use powers available to him to:
1. Raise and serve an assessment making tax payable immediately; and
2. Collect the tax debt outstanding.
What powers would or could the Commissioner use with respect to tax administration law?