---
title: "Build a tax due-diligence issues list covering ATO audits, CGT, GST and FBT"
url: "https://ailawframework.com/practice/taxation/build-a-tax-due-diligence-issues-list-from-the-data-room/commonwealth"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A26-T1-R13-CTH"
practice_area: "Taxation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["CTH"]
last_reviewed: "2026-09-23"
---

# Build a tax due-diligence issues list covering ATO audits, CGT, GST and FBT

> Map the data-room papers to a tax DD checklist (returns, ATO audits, tax losses, CGT, GST/FBT, PE risk) and mark empty folders.

Canonical page: https://ailawframework.com/practice/taxation/build-a-tax-due-diligence-issues-list-from-the-data-room/commonwealth  
Last reviewed: 2026-09-23

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Taxation](https://ailawframework.com/practice/taxation.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | Map the data-room papers to a tax DD checklist (returns, ATO audits, tax losses, CGT, GST/FBT, PE risk) and mark empty folders. |
| What the lawyer must review | Tailor the list to the target Trusts: check s 100A, UPE/Div 7A after Bendel and trust losses (Div 269 ITAA 1936) Companies: check cost-setting (Div 705 ITAA 1997), off-market buy-backs, loss integrity Check SPA cover for each risk Set the risk ratings yourself |
| Written for | Commonwealth |
| Applies to | [Build a tax due-diligence issues list from the data room](https://ailawframework.com/practice/taxation/build-a-tax-due-diligence-issues-list-from-the-data-room.md) |

## Checking plan

**Lawyer review required**

The responsible lawyer reviews the work against the instructions, sources and intended use.

- What the AI does: Potential support includes extracting and organising information and preparing preliminary structure or wording. Confirm the tool’s capability and permitted scope.
- What the lawyer does: Set the scope, verify the evidence, resolve exceptions and approve the final output for its intended use.
- Who reviews: Responsible lawyer with competence in the matter
- Basis: Suggested checking approach based on the task guidance. Complete the assessment for the actual tool, information and jurisdiction.
- Why: The plan reflects the described work and review requirements. Policy colours are not used to determine permission or checking.

## Checks the lawyer makes

1. Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
2. Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.

## Notes

- Confirm the required checking with the responsible lawyer before work starts. The checking approach does not establish permission to use AI.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*