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
penalties and interest:
commencement of an audit
time running - out of time amendments:
fraud and evasion
no tax years
Michael Coughtrey CTA
Michael is a Chartered Accountant and is a
Partner in the Taxation Services Division of the Sydney office of UHY Haines Norton. He has over 30 years experience in public practice and holds both a Bachelor of Business and a Bachelor of Laws degree. Michael provides advice on a broad range of tax matters particularly to clients in the SME and smaller listed segments. Current at 16 October 2014
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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