Published on 26 Aug 08
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper discusses unsettled audits, in particular:
What to expect
setting the boundaries: the years, issues and length of time
answering information requests and section 263
Section 264 interviews
negotiating and communicating with the ATO
settling an audit.
What to do about assessment issues
the assessment procedure
objecting to an assessment - some drafting tips
what if an objection is disallowed?
Challenging an assessment
Part IVC proceedings - what you need to know
where to go - AAT or Federal Court?
proceedings in the Federal Court; the new "Fast Track List" and Tax List Directions
expert evidence - some practical advice
test case funding
the role of a barrister.
Frank O'Loughlin CTA
Frank O’Loughlin, CTA, has been a practising barrister and member of the Victorian Bar since 2003 practising principally in taxation and commercial law and is also a part time Senior Member of the Commonwealth Administrative Appeals Tribunal. Before joining the Bar Frank practised as a solicitor with Corrs Chambers Westgarth, becoming a partner in 1994 and later a National Practice Group Leader and a Board Member. His practice was principally in the taxation and corporate and commercial law fields. Before Corrs Frank worked for 12 years with the Australian Taxation Office in the technical (assessingand compliance) and management/ administration branches finishing as a Director in the Melbourne Office of the ATO. Current at 04 August 2016
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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