Australian Taxation Office investigations - Recent issues paper

Published on 13 Mar 13 by NATIONAL DIVISION, THE TAX INSTITUTE

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.

Author profiles

Michael Clough FTI

Michael Clough, FTI, is a Partner at King & Wood Mallesons and has over 40 years experience advising Australian and foreign-owned clients on tax issues which arise in the capital and debt markets, corporate transactions and resources and infrastructure sectors. On behalf of his clients, Michael has helped resolve many disputes with the ATO and also conducted numerous tax appeals and other related proceedings in the state, Federal and High courts and tribunals. - Current at 29 January 2026

More by Michael CLOUGH

• Providing investor certainty in tax deeds - 01-June-2018
• Providing investor certainty tax deeds paper - 17-May-2018
• Workshop 2 case studies and answers: Managing tax disputes - 25-October-2012
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• Navigating through corporate restructuring tax provisions paper - 05-October-2006
• The rulings system - which one, if any, do you apply for now? - 30-August-2001
• A hard rain's gonna fall: Life after the Orica decision - 24-February-1999
• "Smart tax advice" : dangerous or essential - 10-September-1998
• Strategies for the 1990's paper - 04-August-1989

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