20DClaim that document is tax advice document

1. A claim by a person that a document is a tax advice document for the person must be made by the person or by a tax advisor who is authorised to act on behalf of the person for the purposes of sections 20C to 20G.

2. A claim that a document created by a person is a tax advice document for the person must contain the following information:

3. a brief description of the form and contents of the document; and
4. the name of the tax advisor for whom the document was intended; and
5. the date on which the document was created.

6. A claim that a document created by a tax advisor, or by an employee of a tax advisor's firm, is a tax advice document for a person must contain the following information:

7. a brief description of the form and contents of the document; and
8. the name of the tax advisor giving the tax advice in relation to which the document was created; and
9. the approved advisor group to which the tax advisor belonged when the document was created; and
10. the statute or other enactment and the type of revenue that was the subject of the tax advisor's advice in relation to which the document was created; and
11. the date on which the document was created.

12. A claim that a document is a tax advice document for a person must be made—

13. if the requirement to disclose information is under section 17 or under section 17 and 17C—
    1. on the day on which the Commissioner or an officer of the department exercises the right of inspection or removal that leads to the claim:
    2. by a later date to which the Commissioner agrees:
14. if the requirement to disclose information is under section 17B or 17GB, by the date that is the later of the following:
    1. the date that is given by the Commissioner in the request for disclosure of the information:
    2. the date that is 28 days after the date of the request by the Commissioner for disclosure of the information:
15. if the requirement to disclose information is under section 17H, 17J, or 17K, by the date on which the court requires the production of information:
16. if the requirement to disclose information is under section 17I, by the date on which the Commissioner requires the production of information:
17. if the requirement to disclose information is under a discovery obligation, by the date by which the discovery obligation requires the disclosure of information.

18. If a tax advisor acting on behalf of a person claims that a document is a tax advice document for the person, the claim must include notification by the tax advisor that the tax advisor is authorised to act on behalf of the person for the purposes of sections 20C to 20G.