Large business and tax compliance publication

Determining our position

To help determine our position, we sometimes engage external experts such as industry specialists, valuers, economists and legal counsel.

In some circumstances, for example, in complex or sensitive cases, we will appoint a specialist or case leader to help identify and resolve issues.

If we consider that general anti-avoidance provisions - such as Part IVA - may apply, we will refer the case to the ATO Tax Counsel Network for review. This will usually occur before we provide you with a position paper.

The position paper will set out our view on the issues including the details of who to contact to discuss the matter. You will have the opportunity to respond and we will consider your response and advise you of our decision.

Sections within Active compliance approaches

• Our typical processes for addressing tax risks and issues
• Assurance and indirect taxes
• Risk reviews
• Audit
• Mutual expectations during compliance activities
• Escalating issues
• Understanding your business
• Gathering information
• Informal approaches
• Formal approaches
• Determining our position
• General Anti-Avoidance Rules Panel
• Assessment and amendment periods
• Penalties and interest