Contents

Chapter 1 – Introduction

Chapter 2 – Tax information and confidentiality

Chapter 3 – Information collection

Chapter 4 – Getting it right from the start

Chapter 5 – The role of tax intermediaries in the transformed administration

Chapter 6 – Role of the Commissioner and design of a new Tax Administration Act

Appendix 1 – Approaches to amending assessments in Australia and the United Kingdom

Appendix 2 – Tax intermediary linking process and taxpayer control of intermediaries' access