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Published on 13 Mar 13
by NATIONAL DIVISION, THE TAX INSTITUTE
The Australian Taxation Office has issued a risk differentiation framework and has made changes including the establishment of a reportable tax positions schedule. These are tools it says will assist it to identify taxpayers for review. The ATO has also been subject to an IGOT review on its use of alternative dispute resolution, and how it manages the audit process.
This paper considers:
how taxpayers are selected for audit
the accuracy of identification processes at the ATO
the effectiveness of the ATO’s audit managementand dispute resolution.
Andrew is a Solicitor at King and Wood Mallesons.
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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