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The Unsettled Audit - Off to Court We Go

Published on 26 Aug 2008 | Took place at Windsor Hotel, Melbourne , VIC

Presented by a former senior top-tier law firm tax partner and now barrister, this event was aimed at every taxation practitioner and dealt with "thorny" issues where immediate responses are sometimes required for difficult issues.

Receiving an original assessment or amended assessment raises many immediate issues which need to be dealt with to preserve your client's rights, and in some cases, those rights can be lost if strict time limits are not observed. Despite recent changes to the tax law to try and simplify and harmonise the rules for amended assessments, there is still much confusion. There have also been recent developments in the administration of the tax law by the ATO as well as court procedures when litigation commences.

Individual sessions

The unsettled audit - Off to court we go

Author(s):  Frank O'LOUGHLIN

This paper discusses unsettled audits, in particular:

  • What to expect
    • setting the boundaries: the years, issues and length of time
    • answering information requests and section 263
    • Section 264 interviews
    • negotiating and communicating with the ATO
    • settling an audit.
  • What to do about assessment issues
    • the assessment procedure
    • objecting to an assessment - some drafting tips
    • what if an objection is disallowed?
    • gathering evidence.
  • Challenging an assessment
    • Part IVC proceedings - what you need to know
    • where to go - AAT or Federal Court?
    • proceedings in the Federal Court; the new "Fast Track List" and Tax List Directions
    • expert evidence - some practical advice
    • test case funding
    • the role of a barrister.
Materials from this session: