Tax & Superannuation: Company Tax - Guides
Company Tax
8. Audits
Last updated: 10 Jul 2015
- The Commissioner and any authorised ATO officer have the right to demand that a taxpayer:
- provide information;
- attend and give evidence before the Commissioner or an authorized officer;
- produce all documents in their custody relating to the tax matter; and
- give information or evidence either:
- verbally;
- under oath; or
- in writing.
- If a demand for documents is made by the ATO it is always advisable to consult your legal adviser before releasing any document.
- The Commissioner’s powers are limited by legal professional privilege. This is normally asserted by lawyers when a request for documents is made by the ATO.
- Certain documents will also not be claimed by the ATO if they are in the possession of the taxpayer’s accountant. The protection here is not as extensive as under legal professional privilege.
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