Archived News - 2005
2005-08-25
When the ATO Auditor Calls
With the incidence of tax audits on the rise, it's a good idea to know in advance what to expect if you find an ATO auditor on your doorstep.
THE GOLDEN RULES
- Take a co-operative approach and try to avoid unnecessary conflicts.
- Where possible, always request your adviser to be present at any meeting.
- Try to meet the ATO on neutral ground, like your adviser's office.
A little preparation goes a long way.
- Discuss the possibility of an audit with your staff and your adviser.
- Designate one person to deal with an auditor so the ATO doesn't get different views from talking to different people.
- If an ATO auditor is on site, don't let them sit anywhere where they can access your files at will or wander around your office.
- Generally don't volunteer information unless asked - only provide information in response to a particular request.
- If the ATO is not clear about this, ask that the request be put in writing to avoid any misunderstanding.
- If a request seems unreasonable and you have to reallocate resources to meet the demand, you may need to consider offering to provide the information at a more convenient time.