Precedents: Taxation
7 starting-point precedents for this area. Each one names the law it rests on and says how far AI may help.
- Precedents in this area
- 7
- Full text
- For signed-in accounts
- Newest law stated as at
- 17 October 2026
- Guidance for this area
- Tasks and AI use in Taxation
| Precedent | Kind | Where it applies | AI use | Law stated as at |
|---|---|---|---|---|
| Letter of tax advice with confidence rating and penalty positionStructured letter of tax advice: answer first, then scope, facts and assumptions, analysis by issue, a defined confidence scale tied to the 'reasonably arguable' test, the penalty position and next steps. Built to keep privilege and to record any AI use. | Letter | Australia | Yellow | 17 October 2026 |
| Letter responding to an ATO formal notice to give information or produce documents (with privilege claim)Covering letter and schedules for answering an ATO formal notice: an item-by-item response, a document index, privilege and concession claims set out the way the ATO's LPP protocol expects, an extension request and a client confirmation. | Letter | Australia | Red | 17 October 2026 |
| Private ruling application (ATO approved form): completion guideGuide to completing the ATO's private ruling application (NAT 74957) or an equivalent letter: questions, scheme facts, assumptions, arguments, draft ruling and declarations, with the traps that leave a ruling unreliable. | Form | Australia | Yellow | 17 October 2026 |
| Objection to an ATO assessment or decision: completion guide and grounds structureGuide to lodging a Part IVC objection online, on the PDF form (NAT 13044) or by letter, with a model structure for stating the grounds 'fully and in detail', the time limits, and what happens after lodgment. | Form | Australia | Yellow | 17 October 2026 |
| Voluntary disclosure to the ATO: completion guide and penalty-reduction checklistGuide to making a voluntary disclosure in the ATO's approved form: choosing the channel, describing and quantifying each error, and securing the penalty reductions in s 284-225 of Schedule 1 to the TAA. | Form | Australia | Yellow | 17 October 2026 |
| Verification checklist for AI-assisted tax research, advice and objectionsFile checklist to complete before relying on AI output in tax work: tool and client-permission checks, verification of every provision, ruling, case and figure, and a signed record of review, aligned with TPB(GS) 55/2026 and the solicitors' conduct rules. | Checklist | Australia | Yellow | 17 October 2026 |
| Client notice on AI use with tax records and tax file numbersPlain-English notice and consent form telling tax clients which AI tools the firm uses with their records, how tax file numbers are kept out of them, where data is stored, and how to opt out. | Notice | Australia | Green | 17 October 2026 |
AI use levels: Green means AI can do most of the drafting and a lawyer reviews it. Yellow means AI helps in set ways and a lawyer checks specific points. Red means a lawyer does the work and AI stays out of the decisive steps.