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Find out how we use to the review process to resolve matters quickly and cooperatively.

Last updated 25 September 2018

Depending on your tax affairs, we may contact you to obtain a wider understanding of a single issue to multiple issues relating to your business. This tailored service is called a Review. The review process provides us both with an opportunity to quickly and cooperatively resolve matters in a transparent way. 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.

When we initially engage with 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 why we require them. The information required may vary from case to case. We aim to work cooperatively with you to build a good working relationship, with the aim to improve the resolution process and minimise cost to your business.

The information we request in a review may include:

  • financial statements
  • schedules
  • agreements
  • tax reconciliations.

This information clarifies our understanding of risks within the context of your business or personal circumstances. Keeping good records will also help you with our enquiries.

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

If our analysis of relevant information, including any discussions with you, sufficiently addresses our concerns, we will end our review and advise you of its outcomes.

In other cases, we will consider other 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.

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