Update on ATO Access & Information Gathering Powers
Overview
Do you know what to do if your client (or even you) are subject to ATO formal access & information-gathering powers?
Given increased ATO audit and enforcement activities, the ATO are increasingly using their formal access & information-gathering powers – both for audit and debt collection purposes.
As media coverage, Court reports and parliamentary Committees are showing, there are many reputational and legal issues for the Commissioner and taxpayers, but we are also seeing risks for advisory firms.
Reviewing important case law, this session will cover:
- The structure and operation of the ATO’s key formal powers to issue notices to produce documents or provide information
- The structure and operation of the ATO’s key formal powers to exercise physical access over places, books and records
- Practical issues with Legal Professional Privilege
- Exceptions to the rule
- Waiving privilege
- Accountant’s concession
- Exceptional circumstances
- Restrictions on the Commissioner’s powers
- Illegally obtained documents
- Litigation regarding the Commissioner’s access and information-gathering powers – including on the boundary between civil powers and criminal investigations and prosecutions
- The future of the Commissioners information gathering powers – noting announcements on the PwC response from Government and public controversy regarding those proposals
Learning Outcomes:
Participants will gain an improved understanding of:
- The Commissioner’s powers to compel the provision of information, production of documents and access to premises
- Legal Professional Privilege and its limitations
- The Accountant’s Concession and its limitations
- Challenges to ATO powers, in practice
- Future issues for these powers
Suited to:
Accountants, tax practitioners, BAS agents, lawyers and other practitioners serving small businesses, private groups and wealthy individuals.
This On Demand recording Includes:
- Recording of the Live Webinar, which can be viewed multiple times, for as long as required
- Presenters contact details for follow up questions
- CPD Quiz
- CPD Certificate
- CPD Report – Logged automatically
- PowerPoint Presentation
- Verbatim Transcript, with Searchability
- Supporting Documentation
Course syllabus
3 lessons
- Video – Update on ATO Access & Information Gathering PowersVideo
- Feedback Survey QuestionsSurvey
- Knowledge QuizTest
Your presenter
Bruce CollinsTax Controversy Partners
is the founder and principal solicitor at Tax Controversy Partners Pty Limited, currently helping clients to resolve all types of tax 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 Compliance & Engagement Group, covering most ATO functions. Bruce was the leader of the strategic, technical and compliance leader for the ATO’s Aggressive Tax Planning capability for more than five years and also the Technical & Case Leadership area in Private Wealth for several years after that. During those periods, Bruce was one of the Senior Executive sponsors for the ATO’s Access & Information Gathering Network, as well as having previously written 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 Master of Taxation (2003) and a Master 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, their Tax Committee and current Chair of their SME Committee.