It may be early 2013, but disputes between the Commissioner and taxpayers continue unabated.
- The Commissioner is increasingly seeking access to taxpayer information from a range of sources and employing increasingly sophisticated techniques to do so. These approaches give rise to audit defence questions such as what is needed to discharge the onus of proof? What can be learned about evidence from recent decisions? As a sophisticated (and model) litigant, what, if anything, can be expected from the Commissioner in terms of alternative dispute resolution?
- Topics covered included:
- trends in ATO strategy and audit techniques, including the latest on Alternative Dispute Resolution
- evidence
- current issues in tax litigation.