In Dispute with the ATO: What to Expect

Tax Bar Association Seminar

Peter Murray 2 October 2014

Text version of PowerPoint presentation

Tax dispute lifecycle

Matter

  • Risk profiling
  • Comprehensive
  • Issue specific

Risk review

  • Requests for information

ATO audit

  • Requests for information
  • Informal and / or formal approach
  • Section 263/264/ 264A notices
  • Initial ATO audit position paper
  • Taxpayer response

Review & Finalisation

  • Independent Review process for certain taxpayers
  • Final ATO audit position paper
  • Assessment / Amended Assessment (primary tax, interest and penalty)

Objection

  • Grounds
  • Facts, Evidence and Law
  • Requests for information (if required)
  • Objection Decision
  • Time limits for appeal to Federal Court / AAT

Litigation

  • Federal Court or AAT

Ongoing engagement between taxpayer / advisor / Counsel and ATO

Debt Collection and Recovery – Agreements with ATO; Freezing Orders

Potential ADR and settlement opportunities