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Exchange of and access to information presentation

Published on 17 Oct 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers the ATO’s broad approach to data collection and its powers including:

  • Access to information provided to third parties
  • Information coming from other agencies
  • Information coming into the possession of the ATO from third parties
  • Tax information sharing arrangements under DTAs and TIEAs
  • Multi-lateral Convention and its ratification.

Author profiles:

Author Photo - Michael O'Neill
Michael O'Neill
Michael is a leader in the ATO's Public Groups & International business line focussing on the International branch. International tax issues align with the G20/OECD agenda including addressing base erosion and profit shifting (BEPS), improving international transparency, building capability and collaboration across tax agencies. The ATO's focus is driving international approaches so that jurisdictions get their fair share of taxation. Michael is a lawyer who has worked in professional firms and other government agencies. He is married with three great kids and lives in Sydney. Current at 08 September 2014 Click here to expand/collapse more articles by Michael O'NEILL.
 
David Allen
David works for Thomson Reuters. Current at 06 January 2016

This was presented at International Masterclass 2012.

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Individual sessions

Practical implications arising from changes to the Australian transfer pricing legislation

Author(s):  Paul BALKUS

Materials from this session:

Exchange of and access to information

Author(s):  Michael O'NEILL,  David ALLEN

Materials from this session:




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