This paper covers:
- Who is targeted in each review program and the concept of justified trust
- How the ATO approaches these reviews and key issues they particularly focus on
- What the ATO are finding from completed reviews
- How to make written tax governance frameworks practical and affordable for small private groups
- What advisers should do when notified of an ATO private group review
- Evidence gathering, risk identification and voluntary disclosures and
- How an adviser can escalate matters if they are unhappy with the ATO's conduct during a review.