ATO Audit Support and Representation

Acting for you when the ATO opens a review or audit — managing the information requests, assembling the evidence and handling the correspondence.

We respond
Point of contact for the ATO
Evidence first
Assembled before replying
Scope defined
Answer what was asked
Meeting to prepare an audit response

An ATO audit or review is a structured process, and how it is handled in the first fortnight tends to shape how it ends. The instinct to answer quickly and completely is understandable but not always helpful: responses that go beyond what was asked can widen the scope, and responses assembled in a rush frequently contain inconsistencies that then have to be explained.

The work here is representation. That means reading what the ATO has actually asked for and what it is examining, assembling evidence that supports the position taken, presenting it in an organised form, and managing the correspondence so the business is not reacting to each letter in isolation. It also means being honest internally about where a position is strong and where it is not, because a defensible outcome depends on knowing the difference early.

What representation involves

  • Understanding the scopeEstablishing precisely what is being reviewed, for which periods, and what the ATO appears to be testing.
  • Information requestsPreparing complete, accurate responses that answer what was asked without volunteering scope that was not requested.
  • Evidence assemblyLocating and organising the records that substantiate the position, and identifying gaps early rather than mid-process.
  • Position reviewAn honest internal assessment of where the position is well supported and where it is exposed, before the ATO reaches its own view.
  • Correspondence managementActing as the point of contact so the process is managed coherently instead of one letter at a time.
  • Outcome and next stepsWorking through the ATO’s findings, what they mean in practice, and what options exist in response.
Records organised for an information request

Who this suits

Businesses under review. Where the ATO has commenced a review or audit and there is real uncertainty about what it involves.

Individuals facing a query. Where deductions, rental claims or a capital gain are being examined and the substantiation needs to be assembled properly.

Anyone who has received a formal request. Where a written information request has arrived with a deadline attached and the response needs to be right.

How representation runs

1

Read the file

What the ATO has asked, what it has already been told, and what the underlying records actually show.

2

Assess the position

A frank internal view of the strengths and weaknesses, so strategy is based on reality rather than hope.

3

Respond

A complete, organised, on-time response to what was asked, with the supporting evidence assembled behind it.

4

See it through

Managing the correspondence to conclusion and explaining the findings and the practical options that follow.

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What this page covers — and what sits elsewhere

This applies where a position already taken is being examined. If the issue is instead that lodgements are outstanding or a debt needs a payment arrangement, that is ATO compliance and lodgement support. Where an audit concludes that returns need amending, the amendments themselves run through taxation services.

Common questions

Does being audited mean the ATO thinks I have done something wrong?
Not necessarily. Reviews arise for many reasons, including data-matching, industry-wide programs and random selection, and plenty conclude with no adjustment at all. The ATO publishes information about how it approaches compliance. Treating a review as an accusation tends to produce defensive responses, which is rarely the most effective approach.
Should I just send the ATO everything I have?
Answering fully and accurately is essential. Volunteering material well beyond the scope of what was asked is a different thing, and it can extend a review into areas that were never being examined. The right response is complete in relation to the question asked and organised enough that the reviewer can follow it without inventing their own interpretation.
What if the review finds I owe more?
Then the practical questions become the amount, whether penalties and interest apply, whether remission can be sought, and how payment will be managed. None of those are hopeless positions, and they are considerably easier to handle when the process has been managed from the start rather than picked up at the end.

Speak to a chartered accountant

Tell us what you need and we’ll let you know whether we can help, what it involves and what it costs — before you commit to anything.

General information only. This page describes services provided by DKD Accounting and is general in nature. It does not take account of your objectives, financial situation or needs, and it is not tax, legal or financial product advice. Rates, thresholds and caps change — always confirm current figures with the ATO or speak to us about your circumstances.