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MEMBER 191 writes:

"I received an omitted income letter for a client from the ATO dated 13 August 2013. The letter advised that they would adjust the tax return to include the amount(s) of discrepancy if they were not contacted within 28 days. I have now received an amended tax assessment to include the amounts of discrepancy dated 27 August 2013. According to my maths, that is exactly 14 days after their letter. The ATO are obviously unable to add 28 days to 13 August. They never improve, they just get worse and make life more difficult for tax professionals."