Dear Australian Taxation Office,

I request access to all memos, communications and documents in the possession or under the control of the ATO related to "IRS Notice 2024-78" (https://www.irs.gov/pub/irs-drop/n-24-78...). I additionally request access to all memos, communications, and documents related to "IRS Notice 2023-11" (https://www.irs.gov/pub/irs-drop/n-23-11...) that were produced after February 2nd 2024.

Of particular interest are any matters relating to the requirements set forth on page 8 of 2024-78 and page 11 of 2023-11, regarding eligible Model 1 IGA jurisdictions.

I further kindly request that the documents include all communications between the government and financial institutions regarding the obligation of Model 1 IGA countries [Australia] as specified in the notice to "Encourage FFIs located in a Model 1 IGA jurisdiction to not discriminate against U.S. citizens that do provide a U.S. TIN."

I believe this information exists, as governments have previously assured financial institutions that there is temporary relief from certain FATCA reporting requirements. To qualify for this relief, efforts must have been made by governments with respect to the four requirements on pages 8/11, which should be evident from written records.

Yours faithfully,
Nicholas Lee