Access and information gathering manual

The Access and Information Gathering Manual sets out a summary of the law relating to the ATO's statutory powers for gaining access to information for tax administration purposes. It also describes the way we exercise these powers.

The manual was comprehensively reviewed in 2005 and will be regularly updated to reflect changes in the law or to ATO organisational structure, policies or procedures as required.

Where matters of significant change to ATO policy are proposed, a period of consultation will apply and submissions will be called for. Where minor changes/updates are made, a brief description of the change will be given on this website. Otherwise if you have any comments, suggestions or queries on a matter referred to in the manual, please contact us at any time by email on accessmanual@ato.gov.au or by mail addressed to:

National Access Leader
General Law
Law and Practice
Australian Taxation Office
GPO Box 9990
SYDNEY NSW 2001

The manual is currently being reviewed and updated. A description of changes made as part of this process will be included in each chapter of the manual.

Contents

Chapter 00 - Commissioner's introduction

Chapter 1 - Access and information gathering

Chapter 2 - Notices and directions

Chapter 3 - International evidence gathering

Chapter 4 - Formal interviews

Chapter 5 - Electronically stored information

Chapter 6 - Legal professional privilege

Chapter 7 - Access to professional accounting advisors' papers