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Audit process presentation

Published on 22 Apr 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation 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 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
 

This was presented at Managing Tax Audits.

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Individual sessions


Risk assessment questionnaires case studies

Author(s):  Neil WICKENDEN

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