• Reviews

    The review process provides us both with an opportunity to quickly and cooperatively resolve matters in a transparent way.

    Depending on your tax affairs, the scope of our review may range from a single issue to multiple issues or your entire business operation. Reviews help us determine if there are tax issues requiring a more in-depth examination and response.

    When we contact you in a review we want to establish a productive and professional working relationship built on transparency. We will be open with you about what has attracted our attention and provide you with an opportunity to self-correct and provide information where needed.

    We will provide a clear escalation point to resolve issues with the ATO. You will be provided with contact details of an executive level officer. You should contact this officer if your assigned officer does not meet your expectations or you have any other concerns.

    We generally request information from you on an informal basis without having to use the formal powers. By using a cooperative approach we can build a good working relationship, improve the resolution process and minimise costs.

    The information we require varies from case to case. When we initially engage you, we will outline our concerns and discuss our information requirements. Prior to requesting information from you, we will contact you or your authorised contact to establish our information needs and discuss our reasons for needing the information.

    The information we request may include financial statements, schedules, agreements and tax reconciliations. We review the information to clarify our understanding of risks within the context of your business and/or personal circumstances. Keeping good records will also help you with our enquiries.

    Your cooperative approach does not usually involve the use of our formal powers. However, in some circumstances we may need to conduct a formal interview with you depending on the results of our initial meeting and whether we require additional information. We will generally advise you and arrange the exercise of formal powers with you in advance and outline the process.

    If our discussions with you and our analysis of available information are sufficient to explain our concerns, we will end our review and advise you of the outcomes.

    In other cases we will consider appropriate alternative courses of action, including proceeding to an audit where a more in-depth examination of the issue is required. If this happens we will give you the option of a meeting to discuss our findings and alternatives. At this meeting we will generally give you another opportunity to consider making a voluntary disclosure.

    We will advise the outcome of the review in writing.

    See also:

    Last modified: 08 Sep 2017QC 44995