3.82
The Committee reiterates Recommendation 9 from the 2015 Tax dispute report and recommends that the Australian Taxation Office conducts earlier engagement with taxpayers in cases of fraud and evasion, and align the process to that of the tax avoidance process.
3.83
Specifically, the Committee recommends that the Australian Tax Office provides taxpayers with information about suspicion of fraud or evasion, inviting them to provide a submission to ensure that the auditor has access to comprehensive information, ensuring that taxpayers are informed about their rights and the appeal process.
3.84
The Committee also recommends amending the makeup of review panels to include independent members, and that they be chaired at the Deputy Commissioner level or above.