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Freedom of Information: The taxpayer’s lone ranger

Published on 01 Nov 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

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

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Glenn WILLIAMS

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