Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Litigation 2013

The practicalities of privelege: Keeping protected information protected

Source: New South Wales

Published Date: 22 Aug 2013

 

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

Once an ATO review has commenced, the taxpayer will almost certainly need to support its position with relevant documents and information. However, there can be serious consequences for taxpayers (and their advisors) who provide protected information to the ATO.

This paper covers:

  • the state of the taxpayer's documentation and how readiness for an ATO review can be enhanced
  • categories of protected information: legal professional privilege and accountants' concession
  • common pitfalls and inadvertent waiver of a taxpayer's protected information
  • strategies for dealing with ATO requests involving confidential information
  • the Commissioner’s compulsive powers - sections 263 and 264 of the Income Tax Assessment Act 1936.
Author(s)

Individual Session

The practicalities of privilege: Keeping protected information protected

Author(s): Thomas Arnold CTA
Materials from this session:

Download

Details

  • Published By: Thomas Arnold CTA
  • Published On:22 Aug 2013
  • Took place at:Four Seasons, Sydney

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Litigation 2013

Share this page