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Audit process paper

Published on 18 Mar 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper examines key issues arising from the expansion of a Risk Review to a Tax Audit. It covers:

  • access to documents by the ATO:
    • legal professional privilege
    • accountant’s privilege
  • penalties and interest:
    • RAP’s
    • voluntary disclosure
    • commencement of an audit
  • time running - out of time amendments:
    • fraud and evasion
    • no tax years
    • tax losses
  • achieving settlement.

Author profile:

Michael COUGHTREY
Current at 25 May 2009
 

This was presented at Managing Tax Audits .

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Risk assessment questionnaires case studies

Author(s):  Neil WICKENDEN

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