Prepare a voluntary disclosure to the tax office
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- From the client’s records and the error identified, set out each incorrect statement, the period, the corrected figure and the shortfall calculation, and draft the disclosure in the ATO’s approved form for the lawyer to rework.
- What the lawyer must review
- The lawyer decides whether and when to disclose (and the effect of any examination notice already received), checks every figure, settles the explanation of how the error arose, and confirms the client approves what is disclosed.
- Written for / version
- US
Open a jurisdiction version of this task to see which instruments apply: US
Who does what
| Role | What they do |
|---|---|
| Assistance | From the client’s records and the error identified, set out each incorrect statement, the period, the corrected figure and the shortfall calculation, and draft the disclosure in the ATO’s approved form for the lawyer to rework. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Confirm client tax file numbers, ATO correspondence and financial records go only into a tool approved for client tax data, and that privileged advice is not uploaded where privilege could be lost.
- Recalculate each shortfall from the records.
- Confirm whether the ATO has notified an examination and when.
- Confirm the client has approved the disclosure in writing.
Sources
These are suggested working checks. Confirm the required checking with the responsible lawyer before work starts; the checking approach does not establish permission to use AI.