Information for legal practitioners

Overview

While all tax professionals need access to general tax information, legal practitioners have specialised requirements for clarifying the interpretation and operation of tax law.

To help you in your dealings with us, we're exploring ways to improve how we provide you with technical advice. We provide:

• regular bulletins and web feeds you can use to keep up-to-date with developments in tax law and our services
• forms to use when representing your clients in relation to tax matters.

To research a technical issue, we recommend you start with our Legal Database. This is a repository of the legal, policy and interpretative information we use when making decisions.

If your client does not agree with a decision we have made or an action we have taken, they may be able to lodge an objection or ask for a review. We aim to work with you to help your clients meet their tax responsibilities fairly - for example:

• through concessions to eligible taxpayers who voluntarily disclose previously undeclared income
• by making our policies clear to help settle disputes.

Litigation and case law includes the Commissioner of Taxation's responses to:

• recent case law decisions
• information on our test case litigation program, under which we provide financial assistance to taxpayers whose litigation is likely to be important to the administration of Australia's revenue and superannuation systems.

Refer to the left menu for more tax information, including: Legal practitioners Tax topics for information on specific tax issues, such as capital gains tax (CGT), goods and services tax (GST), and superannuation.