Anti-avoidance Tax administration 2015

Limiting abuse of administrative power and enhancing economic welfare

Source: Taxation In Australia Journal Article

Published Date: 1 Apr 2015


Regardless of whether a taxpayer has provided sufficient information to determine the tax consequences or purpose of a particular transaction, it appears that the A TO regularly (and not always appropriately) asserts Pt IVA to seek access to otherwise confidential tax advices prepared by accountants.

This article reiterates a previous suggestion, in response to the discussion paper on privilege in relation to tax advice, to entrench the current administrative arrangement known as the accountants' concession. Increasing judicial scrutiny of the Commissioner's decision to lift the exemption from disclosure in respect to tax advice prepared by accountants better promotes confidence and consistency in the exercise of access powers and facilitates more full and frank disclosure by taxpayers.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now


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))


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.


Anti-avoidance Tax administration 2015

Share this page