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The ATO has published guidelines explaining its approach to information gathering. These guidelines replace the Access and Information Gathering Manual and have been developed in consultation with a National Tax Liaison Group (NTLG) representative group, following a comprehensive review of the information gathering principles and practices.

Key areas covered in the guidelines are:

  • the overarching principles that ATO officers are to apply
  • information about the ATO's formal access and notice powers, when they are likely to be used, and what agents and their clients can expect from the ATO when it uses them
  • updated information on how the ATO accesses electronic records and information held offshore
  • how the ATO resolves disputes

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Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
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