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Effectively Managing Tax Disputes: From Audit to Litigation

Published on 16 Apr 2013 | Took place at RACV Club, Melbourne , VIC

It may be early 2013, but disputes between the Commissioner and taxpayers continue unabated.

    The Commissioner is increasingly seeking access to taxpayer information from a range of sources and employing increasingly sophisticated techniques to do so. These approaches give rise to audit defence questions such as what is needed to discharge the onus of proof? What can be learned about evidence from recent decisions? As a sophisticated (and model) litigant, what, if anything, can be expected from the Commissioner in terms of alternative dispute resolution?
    Topics covered included:
  • trends in ATO strategy and audit techniques, including the latest on Alternative Dispute Resolution
  • evidence
  • current issues in tax litigation.

Get a 20% discount when you buy all the items from this event.

Individual sessions

ATO strategy and audit technique update

Author(s):  Paul McCartin

This presentation covers:

  • pre-lodgement compliance reviews, reportable tax positions and annual compliance arrangements – what does it all mean?
  • ATO Risk differentiation of the small and medium enterprise market – potential implications for your business
  • commencement of an ATO risk review or audit – early defence mechanisms
  • shifts in ATO techniques and strategies – understanding the ATO’s perspectives
  • Section 264 Notices – recent developments.
Materials from this session:

Alternative Dispute Resolution in the ATO

Author(s):  Damien BROWNE

This presentation covers:

  • why ADR?
  • ATO’s integrated approach to ADR
  • further detail about specific strategies:
    • Indirect Tax Facilitation Pilot
    • Proposed Independent Review function.
Materials from this session:

Evidence

Author(s):  Stephen LINDEN

This paper covers:

  • how and when to gather evidence
  • discharging the onus of proof
  • admissibility – AAT and Federal Court
  • the fraud and evasion exception to the 4-year limitation period
  • expert witnesses
  • evidence on valuations.
Materials from this session:

Current issues in tax litigation

Author(s):  Simon TISHER

This presentation covers:

  • penalties (including the interplay between reasonably arguable positions and failure to take reasonable care)
  • an update on the accountant’s concession
  • seeking costs against the Commissioner – recent developments
  • update on construing tax legislation
  • other recent observations.
Materials from this session: