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The ability of the ATO to access overseas information paper
Published on 02 May 18 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- domestic access to information and documents
- procedural impact of “onus of proof”
- international exchange of information
- how is this all working in practice?
Author profiles
Craig Jackson CTA
Craig Jackson, CTA, is a Partner in Ernst & Young Tax Controversy & Policy Practice, holding qualifications in both Economics (accounting) and Law from the University of Sydney. He has more than 35 years’ experience focused on dealing with the ATO on a range of active compliance processes, holding qualifications as a Charted Tax Advisor, a Fellow of Chartered Accountants ANZ and practising Solicitor admitted in NSW. He is a member of the International Fiscal Association and the Law Council Business Law Section Tax Subcommittee. Craig has been actively involved in assisting a range of clients with ATO audits and review. These include domestic companies and multinationals and high wealth individuals. Issues include transfer pricing; financing structures; disputes on re-organizations and Capital Gains Tax among others. He also has experience as part of EY’s Tax quality network in assisting staff and partners deal with a range of tax quality issues and questions. - Current at 26 July 2023Eric Cheung
Eric Cheung is a Manager at EY with experience in advising clients on the management and resolution of tax reviews, audits and disputes relating to income tax matters. He has assisted clients in dealing with ATO information requests, formal notices, objections and settlement of disputes. Eric’s clients vary from large corporates to individuals. - Current at 05 April 2018
This was presented at International Tax Basics .
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The ability of the ATO to access overseas information
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Outbound investment from Australia – What are the key areas to be aware of for corporate groups expanding overseas?
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Inbound investment - The key issues to consider
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International tax considerations for companies with globally mobile employees
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