ATO Access & Information – Gathering Powers – What’s New?
Overview
Current developments with the ATO’s use of their access and information-gathering powers. How worried should we be?
The ATO has recently become more active in asserting its statutory access and information-gathering powers to affect both taxpayers and their advisors.
This session is intended to help practitioners understand:
- The ATO’s legislative access and information-gathering powers
- The legal principles on their use of such powers from case law
- Feedback on the recent ATO Legal Professional Privilege Protocol
This session will unpack recent ATO access & information-gathering power litigation matters as case studies to help participants understand:
- What to do if the ATO comes knocking at your door to access your client’s records or seek information about their affairs?
- What are the limitations on how much you can protect your client and/or yourself?
- What is the future likely to hold for the ATO, tax practitioners and legal advisors as the ATO continues to assertively test these powers?
Learning Outcomes:
Professional practitioner understanding of the:
- nature and extent of ATO access & information-gathering powers
- practical limitations of, and potential defences to, those powers
- legal risks for the ATO, clients and their advisors in future cases
Suited to:
Accountants, tax practitioners, BAS agents, R&D advisors and lawyers serving small businesses, private groups, wealthy individuals, large businesses and multinationals.
This On Demand includes:
- a recording of the webinar Event which can be viewed multiple times
- a PDF of the presenter’s PowerPoint
- a verbatim Transcript
- any supporting documentation
- a CPD Certificate after successful completion of the Knowledge Quiz
Course syllabus
3 lessons
- Video – ATO Access & Information – Gathering Powers – What’s New?Video
- FeedbackSurvey
- Knowledge QuizTest
Your presenter
Bruce CollinsTax Controversy Partners
is the founder and principal solicitor at Tax Controversy Partners, currently helping clients to resolve all types of tax issues issues with the ATO and SROs. Before moving into private practice in 2017, Bruce worked for over 35 years in the Tax Office, a third of this time as a Senior Executive in what is now Client Engagement Group, covering most ATO functions. Bruce was the Senior Executive sponsor for the ATO Access & Information-Gathering Network for several years prior to leaving the ATO, as well as having previously been one of the authors of parts of the ATO Access & Information-Gathering Manual.
Bruce has an Accounting Certificate (1989), a First-Class Honours Degree in Law (1995), a Graduate Diploma in Legal Practice (1996), a Masters of Taxation (2003) and a Masters of International Taxation (2006). Bruce is a Chartered Tax Advisor with the Tax Institute, a member of the Law Society of NSW and is both a member of the Law Council of Australia and current Chair of their SME Committee.