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The ATO has moved away in recent times from "tax governance" and "tax assurance" for private groups to a more traditional risk-based audit approach.

This will see specific transactions and claims scrutinised in more detail rather than the focus, which has been the case for some years now, on process.

Please make sure you maintain appropriate documentation for any deductions, and if you are concerned about an audit please contact info@ctsaustralia.com.au