If you receive information from a foreign tax authority under
a Double Taxation Convention (
IHTM27161) you should consult
Litigation before disclosing specific information and its source.
Similar instructions (
IHTM02068) apply to disclosures of
information received under double taxation agreements covering
income, corporation or capital gains tax. This includes disclosing
information to another government department.
Special rules (
IHTM09366) apply when using information
about income from an overseas source when the information is
obtained from the TPI Datamart (
IHTM09281)
