shopping_cart

Your shopping cart is empty

Exchange of Information – can a taxpayer know what information is exchanged?

Taxation in Australia | 1 Aug 10
 
Member Price: $22.00
Non Member Price: $28.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes 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.

Published on 01 Aug 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Among the majority of developed nations there is extensive mutual exchange of information which could be embarrassing, disclose information which could be a trade secret, contain information which might be the subject of privilege and potentially lead to prosecution in one or the other jurisdiction. Absent express taxpayer rights in Australia, an Freedom of Information (FOI) request may be a taxpayer's only available tool to discover what information has been requested and/or exchanged.

Author profile

Elizabeth Bishop FTI
Elizabeth Bishop SC, FTI is a Barrister who advises and represents resident and non-resident clients, high wealth individuals, private groups, corporates, revenue authorities and Federal and State government bodies in the ART, NSW Supreme Court, Federal Court and High Court of Australia. She has developed a practice predominantly in matters concerning land tax, payroll tax, stamp duty, income tax, goods and services tax, capital gains tax as well as disciplinary investigations and disputes against tax agents. She is also a Senior Member at the New South Wales Civil and Administrative Tribunal hearing appeals from all divisions and complaints against legal practitioners and health professionals. - Current at 07 May 2026
Click here to expand/collapse more articles by Elizabeth Bishop.

 

Copyright Statement