Early engagement – what to expect
The early engagement approach ensures that the right people are brought together to discuss the best way for you to deal with a correction or change to a large business income tax return.
We expect this approach will assist with faster resolution if you seek to:
- correct an error you have made on an income tax return you have already lodged
- change a technical position you have adopted in an income tax return
- object to the assessment you have received for an income tax return.
Aim of early engagement
As a general rule, if you want to correct a mistake or omission you have made on your tax return you use the amendment process and if you want to dispute the facts or the law you use the objection process.
The aim of early engagement is to provide you with an opportunity to meet with us before deciding whether to request an amendment or lodge an objection.
Engaging with us at an early stage provides an opportunity to discuss:
- the issues involved
- the information that may be required to progress an objection.
We envisage that:
- only one early engagement meeting will be needed
- no binding opinions will be given
- the meeting will occur within two to three weeks from the time you request one.
Benefits of early engagement
The early engagement approach ensures that the right people are brought together to discuss the best way to deal with a correction or change to a large business tax return. We expect this approach will assist with faster resolution. It will also:
- assist you to determine the best approach for your circumstances
- assist our officer to get across the facts and technical issues more quickly if it transpires that lodging an objection is the better approach
- provide guidance as to the type of information required to progress the objection
- reduce delays caused by the need to request and receive supporting documentation.
How to request a meeting
To request an early engagement meeting, email us at Independent_Review@ato.gov.au
Your request should include a brief summary of what you want corrected or changed, and why.
Once we have received your request we will contact you to discuss what further information may be required to progress the matter as quickly as possible.
What to expect from a meeting
An early engagement meeting should determine the best way to manage the correction or change you want to make to your large business income tax return. We expect that only one meeting will be needed.
If it is agreed that seeking an amendment is your best option, we will forward your amendment request to the appropriate area without the need for you to re-apply.
If lodging an objection is the better approach, we will discuss with you the information we will require. The case officer involved in the early engagement meeting will also process the objection.
No binding opinions will be given during the course of the early engagement.
How long the process takes
We expect that only one early engagement meeting will be needed and it will occur within two to three weeks of our receiving a request for early engagement.
We aim to provide our opinion on how best to proceed within four weeks of your initial request, or four weeks of receipt of any information we may request from you.
In an early engagement process we will help your work out the best approach for your circumstances.