ATO GST reviews - Common errors impacting review outcomes

Common errors will impact on the outcome of a review which in turn determines the frequency and level of future ATO review activity, as outlined by Alicia Lennon, Roseanne Ross and Jacqui Hardwick.

The findings from the Australian Taxation Office’s (ATO) goods and services tax (GST) reviews during 2021 indicate that although taxpayers are investing in GST governance and enhancements to processes and documentation, there are still common gaps and themes across both the Top 100 and Top 1,000 populations.  The ATO expects that taxpayers will have considered their governance and management of GST risk in line with its published guidance.  In our previous article, we discussed th...

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Authors: Jacqui Hardwick, Roseanne Ross,

Published Date: 16 March 2022