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Exchange of Information – can a taxpayer know what information is exchanged?

Published on 01 Aug 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Among the majority of developed nations there is extensive mutual exchange of information which could be embarrassing, disclose information which could be a trade secret, contain information which might be the subject of privilege and potentially lead to prosecution in one or the other jurisdiction. Absent express taxpayer rights in Australia, an Freedom of Information (FOI) request may be a taxpayer's only available tool to discover what information has been requested and/or exchanged.

Author profile:

Elizabeth Bishop ATI
Liz (Elizabeth) is a Barrister at Wentworth Chambers. Current at 01 August 2010
 
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