This presentation covers:
- changes to FOI Act
- changes to secrecy provisions
- exchange of information: DTAs & TIEAs
- increased cooperation between tax authorities:
- convention on mutual administrative assistance in tax matters
- joint international tax shelter information centre
- hand me down information:
- accountant's concession
- Stewart v DCT
- illegally obtained information:
- Awad v DCT
- Denlay v FCT.