Published on 22 Jun 04
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers policies and procedures applied by the ATO consolidation risk reviews including:
- identification of groups subject to review
- ATO approach to Consolidation risk reviews
- what are the findings to date
- guidance for those groups either still undertaking their
Consolidation project or about to lodge their first consolidated income tax return
- how to deal with issues that are yet to be clarified by
legislation, ATO rulings or determinations
- taxpayer request for ATO review of Consolidation
This was also presented at the Consolidation: Technical Update, Compliance & ATO Risk Reviews seminar held in Sydney on 28 June 2004.
Peter has been with the Tax Office since 1983 and has had many dealings with international tax authorities.
Since May 2007, Peter has undertaken the role of the Active Compliance Capability Improvement Leader. The focus of the role is to ensure that active compliance officers have the tools, support and guidance to undertake and deliver their work in supporting the Tax Office Compliance Program and to assure the integrity of the publicly reported outcomes from our active compliance activities.
Recently, Peter's focus has been on driving and delivering sustainable improvements to the active management of cases and more timely technical decision making to better align with community expectations and corporate expectations.
- Current at
23 July 2013