An ATO review generally tests whether an identified tax risk requires further action. The request may begin broadly and become more targeted as the ATO understands the facts.
We help you define the scope, reconcile the tax position and provide a proportionate, evidence-led response to the questions actually raised.
How we can help
Identify the risk being tested
Confirm the taxpayer, period, transaction, question, response channel and deadline.
- Read the complete request.
- Clarify unclear scope.
- Record every response date.
Reconcile the reviewed position
Compare the lodged figures with returns, accounts and source records before explaining them.
- Trace figures to records.
- Identify genuine differences.
- Do not guess at missing facts.
Prepare a focused response
Answer the questions asked and connect each material statement to reliable evidence.
- Use a numbered response.
- Index supporting documents.
- Keep a complete copy.
Plan for the review outcome
A review may close, lead to a correction or progress to a more detailed audit.
- Review any preliminary view.
- Check proposed adjustments.
- Protect later review rights.
A clear process from consultation to action
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1
Initial consultation
We discuss the complete review letter, issue, period, deadline and key facts during the paid consultation.
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2
Define the review scope
If further work is engaged, we identify the risk being tested and information that is relevant to it.
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3
Reconcile facts and records
We compare the lodged position with the supporting records and identify gaps or corrections.
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4
Prepare the review response
The facts and evidence are organised into a clear response to the review questions.
What to have ready
- Every page of the review letter.
- The deadline and ATO officer details.
- Relevant returns and working papers.
- Receipts, invoices, bank records and contracts.
- Earlier correspondence about the issue.
- 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 request, verify the deadline, preserve relevant records and identify the tax risk or transaction being reviewed.
Should I send every record I have?
Provide information that answers the request and supports the material facts. If the scope is unclear, clarify it before assembling an unfocused response.
What if the ATO proposes a change?
Check the factual and legal basis, supporting calculation, response deadline and any later objection or review rights.