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The practicalities of privilege: Keeping protected information protected presentation

Published on 22 Aug 13 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

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 presentation 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 profile

Thomas Arnold CTA
Thomas Arnold, CTA, is a commercial barrister who specialises in tax law. He is retained by taxpayers, professional advisors, the Commissioner of Taxation and the Tax Practitioner’s Board.  He is recognised in Doyle’s guide as a recommended tax junior counsel. - Current at 27 May 2024
Click here to expand/collapse more articles by Thomas Arnold.

 

This was presented at Review to Dispute with the ATO .

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