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  • When an independent review is not available

    Our expectations of you

    It's important that we maintain our expectations of you to:

    • comply with your obligations under the tax law
    • contact us as soon as possible if you have difficulty in complying.

    What you can expect from us

    In delivering the independent review service, you can expect us to:

    • conduct the review with independence from the audit team
    • provide you with an opportunity at the independent review meeting (case conference) to present your story
    • treat you fairly, reasonably and consistently
    • consider your circumstances.

    When you won't be eligible for an independent review

    Considering our expectations, you are not eligible for an independent review if any of the following apply:

    • When requested you do not complete a consent form to extend the amendment period, to allow the review to take place.
    • The relevant notice of assessment or amended assessment has already issued.
    • There is a prior year or related party objection on hand (in relation to the matter on hand).
    • We have serious concerns that you do not intend to comply with the payment of any potential assessments, following the outcome of the independent review.
    • Your business is part of a larger group of related entities with a total annual turn-over more than $10 million.
    • Your business is being audited for potential tax evasion, fraud, phoenix activity or other tax crime.
    • Your business is subject to a status-of-worker audit initiated from an employee notification or there is a potential sham contract/contrived arrangement.
    • Your business is subject to a super guarantee audit.
    • We consider the case suitable for testing via the judicial system.

    You also won't be eligible if you disengaged with us during the audit process. We consider you were disengaged if all the following apply:

    • You failed to respond to attempts of contact from the audit team by failing to return phone calls or reply to correspondence.
    • You failed to provide requested information or documents or failed to attend meetings with the audit team.
    • You failed to respond to the audit teams' interim position paper.

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      Last modified: 17 Mar 2022QC 55900