---
title: "ATO audit or review: document production index and legal professional privilege schedule (ATO LPP Protocol particulars)"
url: "https://ailawframework.com/precedents/taxation/ato-audit-production-index-and-privilege-schedule"
type: "precedent"
site: "AI Law Framework"
id: "a26-ato-audit-production-index-and-privilege-schedule"
area_id: "A26"
kind: "form"
ai_level: "green"
version: 1
task_ids: ["A26-B7-2", "A26-B7-3"]
law_stated_as_at: "2026-10-18"
---

# 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),…

Canonical page: https://ailawframework.com/precedents/taxation/ato-audit-production-index-and-privilege-schedule  
Law stated as at: 2026-10-18

Site index for agents: https://ailawframework.com/llms.txt

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.

## Key facts

- Kind: Form. A form to complete, or a guide to completing an official one.
- Practice area: [Taxation](https://ailawframework.com/precedents/taxation.md)
- Jurisdictions: Australia
- AI level: Green. AI can do most of the drafting. A lawyer still reviews the result.
- Law stated as at: 2026-10-18
- Status: Maintained. Checked on 2026-10-18 against the authority it cites, for Australia.

## 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](https://ailawframework.com/practice/taxation.md#A26-B7-2)
- [Draft responses to an ATO information request from the client's records](https://ailawframework.com/practice/taxation.md#A26-B7-3)

## 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

## Authorities

- [ATO, Compliance with formal notices: claiming legal professional privilege in response to formal notices (LPP Protocol), paras 31 to 33 (particularise claims by the due date; LPP form or own schedule), para 36 (particulars are protected information under Div 355 of Sch 1 to the TAA 1953) and para 38 (recommended particulars)](https://www.ato.gov.au/law/view/document?DocID=SGM/LPP-FINAL)

## Full text and drafting notes

The full text and the drafting notes are not part of this public page. Signed-in firm accounts can read them at https://ailawframework.com/precedents/taxation/ato-audit-production-index-and-privilege-schedule and through the signed-in MCP connector https://ailawframework.com/mcp/firm.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*