Usually tax battles end up turning on questions of evidence. This makes evidence gathering a vitally important issue for both sides. Despite its very broad access powers, the ATO's approach in dealing with accountants has been deliberately tempered to give them and their clients some concessions over confidential documents and working papers. Some accountants have equated these concessions to the same protection as lawyer's privilege. But is this "protection" illusory? What can the ATO do, but more importantly, not do? Similarly, what should accountants do, and not do, in terms of protecting their client's privileged documents and their own workpapers and advice?
Protecting your client's privileged documents
Author(s):
Carmen Mcelwain CTA
Materials from this
session:
ATO access to Accountants workpapers and advice
Author(s):
Ashley King CTA
Materials from this
session:
Details
- Published On:1 Nov 2007
- Took place at:Kooyong Tennis Club, Hawthorn
The material is copyright. Apart any fair dealing for the purpose of private study,
research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.
This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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2007
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