• Accountants' concession form 1 (AC1)

    You need to complete the Claim under accountants’ concession guidelines for access to external professional accounting advisers’ papers form (AC1) to both make and justify your claim for the Accountants’ Concession in relation to a document.

    How to obtain this form

    You can download this form in Portable Document Format (PDF) – download Claim under accountants’ concession guidelines for access to external professional accounting advisers’ papers (AC1) (370 KB).

    Instructions

    Complete this form to make and justify your claim for the Accountants’ Concession in relation to a document.

    Attention

    You must provide the reference number for the document that this form relates to.

    End of attention
    Danger

    A failure to fill out this form adequately may result in the ATO:

    • seeking access on the basis that the Accountants’ Concession does not apply
    • challenging or denying the claim.
    End of danger
    Attention

    Access to restricted source and non-source documents can be sought in exceptional circumstances. The Accountants’ Concession will only be adhered to by ATO officers if the taxpayers and their professional accounting advisers use the guidelines in the spirit in which they were formulated.

    End of attention

    More information

    Find out more
    Our approach to information gathering

    End of find out more
    Last modified: 09 Feb 2015QC 37615