Limits to our formal powers


The notice and access powers we use to gather information are limited in some circumstances. You may be able to claim your documents are protected by either:

  • legal professional privilege
  • the administrative concessions that apply to:      
    • professional accounting advisers’ papers (the accountants’ concession)
    • corporate board advice on tax compliance risk.

Where our published statements and guidance are followed, we will not draw an adverse inference merely because you make a claim and do not provide your documents to us.

    Last modified: 26 Jul 2016QC 37592