An ATO review generally explores an identified tax risk, while an audit is usually a more detailed examination of an issue. Either can involve document requests, reconciliations and important response dates.
We help you interpret the correspondence, establish the facts and present a focused, evidence-led response to the matter actually raised.
How we can help
ATO review: understand the risk being tested
Identify the taxpayer, period, transaction, question, response channel and deadline.
- Confirm the scope and period.
- Reconcile figures before explaining them.
- Answer the question actually asked.
ATO audit: prepare for deeper examination
Build the chronology, confirm the audit scope and separate tax, penalty and interest issues.
- Map statements to records.
- Identify evidence gaps.
- Keep copies of every response.
Make the evidence easy to follow
Connect each material fact to returns, invoices, bank records, contracts or other evidence.
- Use a numbered response.
- Include a document index.
- Explain missing evidence honestly.
Assess the possible outcome
A matter may close, lead to an agreed correction or produce an amended assessment.
- Review proposed findings.
- Check penalty and interest decisions.
- Protect review deadlines.
A clear process from consultation to action
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1
Initial consultation
We discuss the complete notice, issue, period, deadline and key facts during the paid consultation.
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2
Reconcile the tax position
If further work is engaged, we compare the lodged position with source records and identify gaps.
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3
Analyse evidence and law
We assess the documents, tax treatment, weaknesses and practical response options.
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4
Prepare the response
The facts, evidence and tax position are presented in a clear numbered response.
What to have ready
- Every page of the ATO letter.
- The deadline and ATO officer details.
- Relevant returns and working papers.
- Receipts, invoices, bank records and contracts.
- Relevant correspondence and valuations.
- A short chronology of events.
ATO Review vs Audit: What Is the Difference?
Read how an ATO review differs from an audit, what information may be requested and the possible outcomes.
Read the guideFrequently asked questions
Is an ATO review the same as an audit?
No. A review generally assesses an identified risk, while an audit is usually a more detailed examination of an issue.
Does a review always become an audit?
No. It may close with no further action, lead to a correction or progress to a more detailed audit.
What should I do first?
Read the complete notice, verify the deadline, preserve relevant records and reconcile the position before responding.
Can an audit finish without an adjustment?
Yes. Other outcomes can include an agreed correction or an amended assessment, and potentially penalty or interest decisions.
What if I disagree with the outcome?
Certain decisions carry objection or other review rights. Check the decision notice and deadline before acting.