Litigation Tax administration 2013

Audit, debt collection, extensions of time and penalty remissions - living the dream or a recipe for disaster

Source: QLD

Published Date: 5 Mar 2013

 

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This paper details the sometimes harsh realities of dealing with the ATO on a client’s behalf, and looks at some approaches practitioners can take, tips and traps and real life case studies (edited to protect the innocent) which illustrate things that work and things that can make your professional life a whole lot more difficult than it otherwise needs to be.

This paper includes:

  • the playing field:
    •  knowing practitioner and clients rights
    •  respecting the Commissioner’s powers and entitlements, and understanding his policies about how his staff should deal with taxpayers and their representatives
  •  theory and practice:
    • understanding the law
    • pushing things too far 
    • matching the response to the risk 
    • managing perceptions and avoiding unnecessary tension 
    • things that upset the best argued technical positions
  •  cases studies:
    • first – do no harm to your client (or practice) – will the cure turn out to be worse than the original problem?
    • human nature – the too hard basket
    • the benefit of hindsight.

Individual Session

Audit, debt collection, extensions of time and penalty remissions - living the dream or a recipe for disaster

Author(s): Damian O'Connor CTA

Details

  • Published By: Damian O'Connor CTA
  • Published On:5 Mar 2013
  • Took place at:Tattersall's Club, Brisbane

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