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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:

David ALLEN
Current at 06 January 2016
 
Author Photo - Michael O'NEILL
Michael O'NEILL
Current at 05 November 2012 Click here to expand/collapse more articles by Michael O'NEILL.

 

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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