Miscellaneous 2009

Audit process

Source: New South Wales

Published Date: 18 Mar 2009

 

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This paper examines key issues arising from the expansion of a Risk Review to a Tax Audit. It covers:

  • access to documents by the ATO:
    • legal professional privilege
    • accountant’s privilege
  • penalties and interest:
    • RAP’s
    • voluntary disclosure
    • commencement of an audit
  • time running - out of time amendments:
    • fraud and evasion
    • no tax years
    • tax losses
  • achieving settlement.
Author(s)

Individual Session

Audit process

Author(s): Michael Coughtrey
Materials from this session:

Details

  • Published By: Michael Coughtrey
  • Published On:18 Mar 2009
  • Took place at:Swissotel, Sydney

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

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

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Miscellaneous 2009

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