2025

Periods of review – What you need to know and engaging with the ATO

Published Date: 6 Mar 2025

 

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Gain a comprehensive understanding of federal tax review processes, including key review periods and scenarios where they differ. The session covers:

  • Assessment and Amendment Periods Overview of standard timeframes for assessments and amendments
  • Review of Assessments Process and implications when assessments are subject to review
  • Unlimited review periods Fraud or Evasion and other unique circumstances
  • Mutual Agreement Procedure (MAP) Timing aspects of managing cross-border tax disputes under MAP
  • Record Retention Requirements Compliance guidelines for tax record-keeping; and
  • Dealing with the ATO and Requesting Extensions Best practices for productive ATO engagement, including managing extension requests and potential challenges.

Individual Session

Author(s): Kavin Nenh , Joe Tranzillo , Andrew McCrossin , Mudassar Kahloon

Details

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

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2025

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