• Guidelines to accessing professional accounting advisers' papers

    It is accepted that there is a class of documents which should, in all but exceptional circumstances, remain within the confidence of taxpayers and their professional accounting advisers. In respect of such documents the ATO acknowledges that taxpayers should be able to consult with their professional accounting advisers on a confidential basis in respect of their rights and obligations under taxation laws to enable full and frank discussion to take place and for advice to be communicated on that basis.

    For more about the guidelines, see Guidelines to accessing professional accounting advisers' papers.

      Last modified: 26 Jul 2016QC 37592