Published on 01 Jun 11
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
When seeking information, the Australian Taxation Office correctly prefers the informal approach, at least initially, but can and does back it up with extensive and coercive statutory powers of entry, search and examination. Those statutory powers are under constant analysis and explanation, both by the courts and in the ATO's own Access Manual. This article examines the ATO's powers and its practice, at both the informal and formal levels, and provides detailed commentary about how to respond to and deal with an approach by the ATO, including the assertion of client professional privilege, the accountants' concession, and the difficult question of offshore inquiries. The author recommends the preparation of a corporate communications strategy and a manual for dealing with ATO visits, and provides a checklist of the matters which such a manual might contain.
David W Marks QC is a commercial Silk practising principally in Tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute & other professional bodies. He is a Chartered Tax Advisor and a Registered Trust and Estates Practitioner. He received the Tax Institute’s Meritorious Service Award in 2013.
- Current at
30 August 2017