4 Lessons
This course provides an overview of the Australian Taxation Office (ATO) tax audit process, from initiation to completion. It explains how and why tax audits are conducted, the obligations of the ATO and taxpayers during an audit, and the rights and protections afforded to taxpayers. Participants will also learn about the ATO’s information-gathering powers, modern e-audit techniques, potential audit outcomes (such as penalties), and key concepts, including legal professional privilege and the accountants’ concession.
