IRS Notice 2024-78 & IRS Notice 2023-11
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
Dear FOI applicant
Please see attachment.
Yours faithfully,
ATO FOI team
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Dear FOI Applicant,
Please see attachment.
Yours faithfully,
FOI Team
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ATO. Working for all Australians
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IMPORTANT
The information transmitted is for the use of the intended
recipient only and may contain confidential and/or legally
privileged material. Any review, re-transmission, disclosure,
dissemination or other use of, or taking of any action in
reliance upon, this information by persons or entities other
than the intended recipient is prohibited and may result in
severe penalties. If you have received this e-mail in error
please notify the Privacy Hotline of the Australian Taxation
Office, telephone 1300 661 542 and delete all copies of this
transmission together with any attachments.
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