Small Business Pty Limited, a firm of investment advisors, received a phone call indicating that the ATO had commenced audit activity and would be attending their offices to obtain and review data concerning their 2021/22 income tax return. The company's Registered Tax Agent was not notified, and the directors were told that they were not permitted to seek any further advice on the matter. The officers arrived at the firm's premises. Although they indicated that they were ATO officers, they had left their identification in a nearby restaurant and were unable to produce proof of authority. While on the premises, the officers seized bank records of the company, a list of all of the firm's clients and several of the client's files detailing private investment portfolios. These records were taken back the ATO and no receipt was issued. The officers interviewed the company's directors but refused to provide a record of the interview. Have the ATO officers acted properly? Have any of the company's rights been violated?