Form · Taxation
ATO audit or review: document production index and legal professional privilege schedule (ATO LPP Protocol particulars)
Two working schedules for answering an ATO audit, review or formal notice: a production index for documents given to the ATO, and a privilege schedule with the particulars the ATO LPP Protocol recommends (para 38), plus the privilege review steps before anything is produced.
- Kind
- Form. A form to complete, or a guide to completing an official one.
- Where it applies
- Australia
- AI use
- Green AI can do most of the drafting. A lawyer still reviews the result.
- Law stated as at
- 18 October 2026
- Status
- Maintained. Checked on 18 October 2026 against the authority it cites, for Australia.
- Version
- 1
- Source
- Written for this library
When to use it
Use when a client is producing documents to the ATO in an audit, review or in answer to a formal notice, and some documents may be privileged. Prepare the schedules before the due date in the notice. The covering response letter is in the formal notice precedent in this library.
Used for these tasks
- Build a document index for an ATO audit or review response
- Draft responses to an ATO information request from the client's records
Each task page says how far AI may help with the task and what the lawyer must review.
How AI may be used
With these schedules fixed by the firm, AI may populate document metadata (ID, date, author, recipients, form, type, pages) from the review platform; a lawyer decides every privilege claim and writes the dominant purpose description.
AI may
- Populate document ID, date, page count, form, type, author, sender and every recipient (including cc and bcc) from document metadata
- Flag documents involving lawyers, in-house counsel or third-party experts for privilege review
- Check that every document requested in the notice or request appears in either the production index or the privilege schedule
AI must not
- Must not decide that a document is or is not privileged, or describe its dominant purpose
- Must not include a title or subject line in the schedule that would itself disclose the content of legal advice
- Must not send documents or schedules to the ATO; production is done by the firm after the lawyer’s sign-off
The lawyer checks
- Each privilege claim has been considered by a lawyer on the document itself, including dual-purpose documents and communications with non-lawyers
- The dominant purpose description is specific enough to support the claim without disclosing the advice
- Copies, attachments and earlier drafts are treated consistently, and non-privileged attachments are produced
- Particulars are provided by the due date in the notice, or an extension has been agreed in writing
Method: how the Green, Yellow and Red levels are decided. This is guidance for planning, not legal advice.
Read the full text
The full text is for signed-in accounts. It is free. When you sign in you can:
- read the whole precedent, with its drafting notes beside it;
- copy it, or download it as a Word file or Markdown;
- add it to your firm’s knowledge base, so colleagues can find it;
- let the AI tools you connect read it from that knowledge base.
The summary, the law it rests on and the AI-use guidance above stay public. Privacy.
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