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 information, view the guidelines to accessing professional accounting advisers' papers.