An investigation may
be carried out under this Part for any or all of the following purposes
—
(a) to
ascertain whether a tax liability exists;
(b) to
gather any information relevant to making an assessment;
(c) to
gather any information relevant to making a decision under a taxation Act;
(d) to
audit tax records;
(e) to
gather evidence of a suspected contravention of a taxation Act;
(f) any
other purpose relevant to the administration of a taxation Act.