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) (PDF, 370 KB)This link will download a file.

Instructions

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

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

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

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 professionals accounting advisers use the guidelines in the spirit in which they were formulated.

See also:

Our approach to information gathering