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  Litigation Tax administration 2013

Australian Taxation Office investigations - Recent issues

Source: Western Australia

Published Date: 13 Mar 2013

 

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The Australian Taxation Office has issued a risk differentiation framework and has made changes including the establishment of a reportable tax positions schedule. These are tools it says will assist it to identify taxpayers for review. The ATO has also been subject to an IGOT review on its use of alternative dispute resolution, and how it manages the audit process.

This paper considers:

  • how taxpayers are selected for audit
  • the accuracy of identification processes at the ATO
  • the effectiveness of the ATO’s audit managementand dispute resolution.
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