Notes Online
Welcome to Notes Online.
We offer chapters and articles for individual purchase at $2.20 per page. We hope you find our notes helpful.
Disclaimer
These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
Price
$8.80
Document Type
Article
Pages
4
Notes Online Home 2023 Tax Schools Day 2 Who's in the ATO's audit firing line in 2023
Recent amendments extend the ATO’s power when auditing business clients
This section of the notes looks at recent amendments which extends ATO’s power when auditing business clients, more specifically:
- Overview of the amendments period rules for business taxpayers
- New rules extend two-year amendment period for certain taxpayers
- Summary table of the amendment periods that applies to business taxpayers