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Published on 22 Aug 13
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Once an ATO review has commenced, the taxpayer will almost certainly need to support its position with relevant documents and information. However, there can be serious consequences for taxpayers (and their advisors) who provide protected information to the ATO.
This presentation covers:
the state of the taxpayer's documentation and how readiness for an ATO review can be enhanced
categories of protected information: legal professional privilege and accountants' concession
common pitfalls and inadvertent waiver of a taxpayer's protected information
strategies for dealing with ATO requests involving confidential information
the Commissioner’s compulsive powers - sections 263 and 264 of the Income Tax Assessment Act 1936.
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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