"Without prejudice": how does it apply to tax audits and objections?
Source: The Tax Specialist Journal Article
Published Date: 1 Feb 2022
The words "without prejudice" are being used more and more regularly in tax disputes and in interactions between taxpayers and the Commissioner of Taxation. But what do these words actually mean in a tax context and what protection, if any, do they afford a taxpayer at the pre-litigation stage of a tax dispute? This article explores the types of communications between taxpayers and the Commissioner that the "without prejudice" rule can and cannot apply to; the requirements for the "without prejudice" rule to apply in a tax matter; and the extent to which the Commissioner could use information given on a "without prejudice" basis in various contexts, if he was minded to do so.
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
Already a Subscriber? Login now
Details
- Published By: Jessica Rogers
- Published On:1 Feb 2022
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags
Share this page