»Ê¹ÚÌåÓýapp

Where there is more than one taxpayer present at the opening Hansard meeting they should be told at the start of the meeting that the Investigator has a duty of confidentiality. »Ê¹ÚÌåÓýapp meeting will be wide ranging and will cover both business and private matters. Each taxpayer should be asked to confirm that private financial details can be discussed with the other person present. »Ê¹ÚÌåÓýapp taxpayers should be invited to indicate at any point during the meeting if they would prefer to answer questions without others being present. »Ê¹ÚÌåÓýappse remarks about confidentiality should still be made regardless of any relationship between the taxpayers.

If any taxpayer wants to be dealt with separately from the outset then matters should be arranged accordingly.

All such comments must be made on tape. Any waiver of confidentiality has no impact on the need to caution individually.

»Ê¹ÚÌåÓýappre is more information on confidentiality in the Information Disclosure Guidance.