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Audit process presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced 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.

Published on 22 Apr 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation 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 profile

Michael Coughtrey CTA
Michael is a Chartered Accountant and is a Partner in the Taxation Services Division of the Sydney office of UHY Haines Norton. He has over 30 years experience in public practice and holds both a Bachelor of Business and a Bachelor of Laws degree. Michael provides advice on a broad range of tax matters particularly to clients in the SME and smaller listed segments. - Current at 16 October 2014

 

This was presented at Managing Tax Audits .

Get a 20% discount when you buy all the items from this event.

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A contextualisation of the SME $100 - $250 M Turnover Risk Assessment Project

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Risk assessment questionnaires case studies

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Audit process

Author(s):  Michael COUGHTREY

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Further details about this event:

 

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