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  • Accountants’ concession

    The accountants’ concession is an administrative concession we have granted to clients of professional accounting advisers. Under the concession, we will generally not seek access to certain advice documents, which we refer to as restricted source and non-source documents.

    The concession recognises that while we have the statutory power to access most documents, there is a class of documents that should, in all but exceptional circumstances, remain confidential to you and your professional accounting advisers.

    In respect of such documents, you should be able to consult with your professional accounting adviser to enable full discussion of your rights and obligations under tax laws, and for that advice to be communicated frankly.

    Forms for claiming the accountants' concession are available via:

    • Accountants' concession form 1 (AC1), which is relevant to a claim for the concession in relation to a document
    • Accountants' concession form 2 (AC2), which is relevant to a claim for the concession in relation to an attachment to a document (note that an attachment is not covered by the concession merely because it is attached to a primary document which is prima facie covered by the concession).

    See also:

      Last modified: 25 Oct 2019QC 56551