Published on 11 Sep 03
by VICTORIAN DIVISION, THE TAX INSTITUTE
With the bedding down of the New Tax System and some of the principal features of Business Tax Reform, the gloves are off with the ATO once again flush with new tax enforcement funding and on the tax audit war path. This convention paper deals with income tax and GST audits and focusses on:
- the types of audit products currently in use by the ATO
- current hot spots of ATO audit activity
- issues to consider when first advised of a tax audit
- ATO access and information gathering powers
- voluntary provision of information and documents
- how to deal with Legal Professional Privilege documents
- access to Lawyers' Premises Guidelines
- access to Professional Accounting Advisers' Papers Guidelines
- settling a tax audit
- the ATO Settlement Code.
Graeme heads the Taxation Practice at Lander & Rogers Lawyers specialising in income tax and GST. He joined Lander & Rogers in 2000 after 21 years working with the Australian Taxation Office (ATO). During his time at the ATO, he occupied senior positions including Appeals, Audit and Advisings Sections. Since joining Lander & Rogers, Graeme has been actively involved in providing income tax and GST advice to the corporate sector, charitable and non-profit sectors and clients referred by accountants.
Current at October 2003