Subpoenaing the ATO

25/06/2014

Legal practitioners are reminded that tax confidentiality laws prohibit the ATO from disclosing taxpayer records, even to a court.

Tax law subpoenas

If a client has a dispute with the ATO about a tax matter, you can request that the ATO release relevant information about disputes over: - their tax liability - their tax debt - a departure prohibition order, or - a decision under tax law Practitioners do not have to serve a subpoena to obtain client information from the ATO.

Non-tax law subpoenas

If a non-tax law dispute is being contested in court and is not against the ATO, the ATO cannot comply with a subpoena concerning the tax affairs of a person, company or other entity because of the confidentiality provisions of tax law (Division 355 in Schedule 1 to the Taxation Administration Act 1953). This can include cases involving:

• family breakdown
• personal injury claims, or
• contractual disagreements.

If the ATO is served with a subpoena ordering it to disclose information covered by the confidentiality provisions of tax law, it has to contact the subpoenaing party and the court to explain why it cannot comply. If you do decide to subpoena the ATO, conduct money is not required. For more information go to ato.gov.au/subpoena.