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 in the early part of his career at the Australian Taxation Office, served as an auditor, then an Appeals officer, finishing his time at Cannington Office as Head of Appeals. Soon after he joined the Tax Counsel Network, this being the area from which he has now retired nearly 20 years later. In these capacities he has assisted officers at interviews and otherwise on countless occasions, including dealings ranging from those with individuals through to those involving the most sophisticated professional advisers. Current at 16 November 2012
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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