Corporate Management Practice Statement PS CM 2013/02: Information Pro-disclosure
Submission Date: 7 August 2013
The Tax Institute and the Business Law Section of the Law Council of Australia (Joint Bodies) are pleased to have the opportunity to provide comments on Corporate Management Practice Statement PS CM 2013/02: Information pro-disclosure (PS CM 2013/02).
The Joint Bodies support the principles that underpin PS CM 2013/02, namely, the promotion of community understanding about the administration of the tax and superannuation system and why particular ATO decisions are made.1 The Joint Bodies also acknowledge and welcome the ATO’s commitment to the principles of open public sector information and pro-disclosure practices.2
Notwithstanding the above, if one of the purposes of PS CM 2013/2 is to encourage and promote informal sharing of information with taxpayers and their advisers, for example, through the use of mechanisms such as administrative release, then the Joint Bodies believe that PS CM 2013/02 in its current form fails to achieve this purpose.
Read the full submission below.
1 PS CM 2013/02, paragraph 2.
2 ibid, paragraphs 10 and 14.
Last Updated on 30/04/2025
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