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Controlling a tax audit

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Published on 01 Nov 20 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article starts by suggesting that it is more important than ever to have a strong factual position when dealing with an ATO audit. Therefore, the aim is to highlight a methodology that ensures that good evidence is at the centre of your case. The author’s view is that having command of the facts and evidence places the adviser — or indeed ATO auditor — in a position to best achieve the right outcome in the most efficient way. The corollary of this is that tax technical skills are of less importance right now; almost certainly, that is so before the facts are settled.

Author profile

Adam Craig
Adam is a specialist tax barrister. Before coming to the Bar, Adam worked at the ATO preparing rulings for large private groups and advising ATO audit teams. Adam’s work focused on questions about the application of integrity and anti-avoidance rules to complex business structures and transactions. Adam’s earlier experience includes: large multinational transfer pricing audits; instructing on the drafting of legislation (e.g., the 2012 expansion of the director penalty regime; key parts of the Minerals Resource Rent Tax Act 2012); major policy projects (e.g., the review into the taxation of trusts) secondments at Treasury and the Department of Prime Minister and Cabinet; being a tax advisor in an accounting firm, and a range of leadership and management roles. Adam has a Master of Tax from the University of Melbourne and a Bachelor of Laws from Monash University. He also has a Bachelor of Arts with first class honours from the University of Melbourne. - Current at 27 October 2020
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