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Published on 13 Mar 13
by NATIONAL DIVISION, THE TAX INSTITUTE
When you need to deal with the Commissioner’s officers you would be well advised to know something about them. In this paper, Martin Keating explores the formal guidelines within which they work, but also relate, with the assistance of some anonymised anecdotes, his first hand observations of some individual attitudes and group dynamics that officers commonly display. Against this background Martin then goes on to make some suggestions about how practitioners might best deal with tax officers on a case by case basis, finishing with a few comments abou thow representative bodies like The Tax Institute can fine tune their representations regarding perceptions of the ATO’s shortcomings in these regards.
Martin is senior tax counsel with the Australian Taxation Office. A long time servant of the Commissioner, he acquired an Appeals Branch background before joining the Tax Counsel Network in the mid 90s. Along the way he has been involved in devising the early self assessment changes and in the development of the ill fated Tax Value Method. Martin is now the Senior Tax Counsel with national responsibility for CGT, and as such, has been the approving officer for most of the relevant Public Rulings and Tax Determinations that have been issued by the Commissioner over the last few years; assists in litigation and audit activities which involve significant CGT aspects; represents the ATO at meetings of the Losses and Capital Gains Tax Subcommittee of the National Tax Liaison Group; and works closely with the Losses and Capital Gains Tax Centre of Expertise. He is well placed to identify emerging CGT issues that will be of interest to practitioners. Current at 26 June 2006Current at 21 March 2013
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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