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23 Feb 15 The ATO is using existing accounting information to identify issues early

The ATO advises that it is gathering current tax and deferred tax working papers that form the basis of tax notes within published financial statements of large businesses, for the purpose of:

  • identifying and acting on potential issues early
  • obtaining a greater level of assurance
  • better tailoring the way the ATO interacts with the taxpayers.

The ATO says, when necessary, it will also request these working papers from some key large business taxpayers in a pre-lodgment compliance review (PCR).


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