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Privacy and confidentiality - The rights of taxpayers and their advisors paper

Privacy and confidentiality - The rights of taxpayers and their advisors paper

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Non Member Price: Free

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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 25 Nov 10 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

the starting position
is the position of the advisor different to that of the client
statutory or legislative obligations
ongoing reporting requirements
specific coercive powers
exceptions
legal professional privilege
privilege against self-incrimination
spousal privilege
public interest privilege
impact of the taxpayers’ charter
privacy issues
access to documents filed in court proceedings
secrecy legislation.

Author profile

David Williams CTA-Life

David is a Strategic Adviser in relation to taxation matters operating principally in Sydney. He has been involved in taxation matters for over 35 years, the last 10 as a sole practitioner, and has been writing and presenting on the subject of tax fraud and tax offences since the 1980s with a more recent focus on lessons coming from Operation Wickenby and related investigations, and is the author of Investigations by Administrative Agencies. David was the President of The Tax Institute in 2010. - Current at 30 March 2017

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President's report: A new year at the Taxation Institute - 01-February-2010
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The taxation treatment of proceeds from the exploitation of intellectual property paper - 20-February-2008
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Promoter Penalties Part 3 – The Second Prohibition - 01-June-2006
Promoter Penalties Part 2 – The exceptions and sanctions - 01-May-2006
Promoter penalties - don't be fooled you may be at risk paper - 04-April-2006
Promoter Penalties Part I - The first prohibition - 01-April-2006
Promoter penalties - a nighmare for a politician or just a dream! - 17-February-2006
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