Show download pdf controls
  • Applicability

    Procedures within these guidelines apply to all contractors (which includes officers, employees, agents and subcontractors) or any other person or entity acting for the ATO and having custody of or access to ATO information. Use of the word 'contractor' within these guidelines applies equally to all such parties, including consultants and service providers.

      Last modified: 03 Apr 2017QC 17156