Challenges with the ATO’s evolving approach to information gathering presentation

Fiona Knight

Fiona is an Assistant Commissioner at the Australian Taxation Office. She has 19 years’ experience in taxation law and currently works in the Tax Counsel Network providing advice on the most complex tax technical issues, including audits, rulings, litigation and legislative changes. She is a member of the General Anti-Avoidance Rules (GAAR) Panel. Previously she has worked in the Large Business & International and Litigation areas of the ATO. Fiona is admitted to practise as a Barrister and Solicitor of the Supreme Court of Victoria and is admitted as a Chartered Tax Adviser by The Tax Institute. She was a finalist in the Institute of Public Administration Australia 2010 Young Public Sector Leader Awards and has lectured at the Leo Cussen Institute in income tax and advanced capital gains tax.

Angelina Lagana CTA

Angelina Lagana, CTA, has over 24 years’ experience specialising in tax controversy and dispute resolution.  Angelina has represented high wealth individuals, large corporations and multinationals subject to Australian Taxation Office (ATO) Reviews and Audits, including the early assessment of contemporaneous evidence, audit strategy, and conducting successful negotiations leading to satisfactory resolution of ATO inquiries, reviews and audits.  Angelina assists and advises her clients throughout all stages of an ATO inquiry from risk reviews, audits, objections, alternative dispute resolution, settlement and litigation.  Angelina advises on effectively preparing for and resolving audits and disputes with the ATO, the preparation of evidence, application of legal professional privilege, freedom of information and regularly assists taxpayers when the ATO uses their Access powers (including onshore and offshore formal information gathering processes that occur during ATO risk reviews and audits).  - Current at 07 June 2024