Miscellaneous 2013

Managing a tax audit

Source: Taxation In Australia Journal Article

Published Date: 1 Nov 2013


Successful management, on a client’s behalf, of a tax audit initiated by the Australian Taxation Office (ATO) will depend on the tax agent’s communication skills, mostly written, but increasingly involving face-to-face or phone-to-phone contact. Although the ATO wants to provide a consistent response to make sure that the tax issues relating to the same facts are decided in the same way, a consistent outcome may not always be possible in given circumstances. This article discusses the progress of a tax audit and offers practical advice as to how the tax agent might deal with each stage of the audit.

The article considers the triggers of a review or audit, the types of review and audit activity, and how to manage the initial ATO contact, the interview, and the audit itself, including questions of voluntary disclosure, information flow, and the position paper. The article concludes with a question and answer summary.

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Miscellaneous 2013

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