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  • Accountants' concession form 2 (AC2)

    You need to complete the Claim under the external professional accounting advisors' papers (accountants' concession) guidelines additional questionnaire: Attachment AC2A to both make and justify your claim for the Accountants’ Concession in relation to an attachment to a document.

    How to obtain this form

    You can download this form in Portable Document Format (PDF) – Claim under the external professional accounting advisors' papers (accountants' concession) guidelines, additional questionnaire: Attachment AC2AThis link will download a file (PDF, 361 KB).

    Instructions

    Complete this form to make and justify your claim for the Accountants’ Concession in relation to an attachment 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 us:

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

    See also:

    Last modified: 03 Apr 2019QC 37616