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Australian Taxation Office investigations - Recent issues paper

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.

Author profiles:

Author Photo - Michael Clough FTI
Michael Clough FTI
Michael is a Partner at King & Wood Mallesons and has over 30 years experience advising Australian and foreign-owned corporate groups on income tax issues which arise in the capital and debt markets and in merger and acquisition transactions. Michael has also conducted on behalf of his clients numerous tax appeals and other related proceedings in the State, Federal and High courts. Current at 22 April 2014 Click here to expand/collapse more articles by Michael CLOUGH.
 
Andrew CURRIE
Andrew is a Solicitor at King and Wood Mallesons.

This was presented at The 28th National Convention.

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Individual sessions



















Taxation of financial arrangements

Author(s):  Tony FROST,  Andrew Hirst

Materials from this session:



Australian Taxation Office investigations - Recent issues

Author(s):  Michael CLOUGH,  Andrew CURRIE

Materials from this session:

Powers of Attorney

Author(s):  Susan Fielding

Materials from this session:

Tax issues on intergenerational change

Author(s):  Peter BOBBIN

Materials from this session:

Equity, simplicity, certainty and individualised justice – in the one sentence?

Author(s):  Michelle GORDON

Materials from this session:

Part IVA reform

Author(s):  AH (Tony) SLATER

Materials from this session:

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