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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

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 Williams, CTA (Life) is a Strategic Adviser in relation to taxation matters operating principally in Sydney. He has been involved in taxation, death duty and estate planning matters for over 45 years, the last 15 as a sole practitioner and prior to that as a partner at an international law firm. He drafted his first will in 1968 and his most recent last week with quite a few in between. During that time he has written and presented extensively on a wide range of subject matter. David was the President of The Tax Institute in 2010. - Current at 19 September 2018

More by David J WILLIAMS

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President's report: Taxation Institute update - 01-November-2010
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President's report: Taxation Institute update - 01-September-2010
President's report: The passing of a member - 01-August-2010
President's report: A busy time of year - 01-July-2010
President's report: Issues affecting the Taxation Institute - 01-June-2010
President's report: A time of great change - 01-May-2010
President's report: A time of great change - 01-April-2010
President's report: Taxation Institute update - 01-March-2010
Employee share & option arrangements - Where are we now paper? - 09-February-2010
President's report: A new year at the Taxation Institute - 01-February-2010
AMLCTF – An acronym or a possible jail sentence paper? - 13-March-2009
The taxation treatment of proceeds from the exploitation of intellectual property paper - 20-February-2008
Ewe could go to gaol too - 01-June-2007
Applications to the AAT for review of an objection decision paper - 25-May-2007
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
What happens if I get it badly wrong? Am I just down in the dumps or also down in the docks? seminar paper - 06-November-2004
Documentation - Preparation, Enforceability, Retention and Protection paper - 30-January-2003
Corporate and non commercial tax losses - 14-March-2002
A Background to the New Consolidation Regime - How did we end up here? - 15-February-2001
Scrip for Scrip - 20-July-2000
Taxation of dividends - 11-November-1999
The investigation powers possessed by the ATO - 16-April-1997
Commentary - 01-April-1997
FBT and PAYE - 14-February-1996

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