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Freedom of Information: The taxpayer’s lone ranger


Freedom of Information was hailed as the "shining light" of Government accountability when introduced in 1982. In taxation, taxpayers could now obtain information and records created by the Commissioner’s officers. The issue has gained currency with the Commonwealth Government’s announcement of the regime’s revision. This article considers the existing laws’ application, the relevance to taxation and finally, elements in the ATO’s functionality that are imperative to satisfy a request.

Author profiles

Harish Ekambareshwar
Harish is a Senior Solicitor at PwC. - Current at 23 October 2013
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Glenn Williams CTA
Glenn is a Partner in Ernst & Young's Tax Controversy Practice. Glenn has in excess of 25 years corporate and international tax experience. Glenn is experienced in evaluating risk and dealing with senior financial management and the Board on these matters and has a proven record in successfully dealing with ATO reviews and audits. Glenn is an advisor to the G100 group and the Inspector General of Taxation and is also a member of a number of ATO working groups, including recent work in relation to Reportable Tax Positions. - Current at 25 August 2011
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