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Facing the dragon in his lair presentation


When you need to deal with the Commissioner’s officers you would be well advised to know something about them. In this presentation, Martin Keating explores the formal guidelines within which they work, but also relates, with the assistance of some anonymised anecdotes, his first hand observations of someindividual 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 about how representative bodies like The Tax Institute can fine tune their representations regarding perceptions of the ATO’s shortcomings in these regards.

Author profile:

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 2006 Current at 21 March 2013 Click here to expand/collapse more articles by Martin KEATING.


This was presented at The 28th National Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Taxation of financial arrangements

Author(s):  Tony FROST,  Andrew Hirst

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Australian Taxation Office investigations - Recent issues

Author(s):  Michael CLOUGH,  Andrew CURRIE

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Powers of Attorney

Author(s):  Susan Fielding

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Tax issues on intergenerational change

Author(s):  Peter BOBBIN

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

Author(s):  Michelle GORDON

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Part IVA reform

Author(s):  AH (Tony) SLATER

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