---
title: "Prepare the taxpayer’s witness statements for a tax review in the tribunal"
url: "https://ailawframework.com/practice/taxation/prepare-the-taxpayer-s-witness-statements-for-a-tax-review-in-the-tribun"
type: "task"
site: "AI Law Framework"
id: "A26-X20261018-7"
practice_area: "Taxation"
tier: "red"
lawyer_review: "required"
last_reviewed: "2026-10-22"
---

# Prepare the taxpayer’s witness statements for a tax review in the tribunal

> Index the objection decision, the documents the Commissioner gives the Tribunal and the taxpayer’s records, and build a strictly tabular, source-tagged schedule of the transactions and dates in issue that the lawyer…

Canonical page: https://ailawframework.com/practice/taxation/prepare-the-taxpayer-s-witness-statements-for-a-tax-review-in-the-tribun  
Last reviewed: 2026-10-22

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

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Taxation](https://ailawframework.com/practice/taxation.md) |
| Human involvement | Red: Lawyer writes; AI may check, clarify or collect data |
| How AI is used | Index the objection decision, the documents the Commissioner gives the Tribunal and the taxpayer’s records, and build a strictly tabular, source-tagged schedule of the transactions and dates in issue that the lawyer uses when taking each witness’s account. The tool writes nothing in any witness statement and builds no outline for one. |
| What the lawyer must review | The lawyer takes each witness’s account in the witness’s own words, decides which witnesses to call, settles the statements with them, checks each document referred to, and makes sure each witness will be available for cross-examination. |
| Written for / versions | 1 jurisdiction versions below |

## Checking plan

**Lawyer-led judgement**

The lawyer makes the substantive assessment. Any permitted AI assistance remains supporting work with its own checks.

- What the AI does: Index the objection decision, the documents the Commissioner gives the Tribunal and the taxpayer’s records, and build a strictly tabular, source-tagged schedule of the transactions and dates in issue that the lawyer uses when taking each witness’s account. The tool writes nothing in any witness statement and builds no outline for one.
- What the lawyer does: The lawyer takes each witness’s account in the witness’s own words, decides which witnesses to call, settles the statements with them, checks each document referred to, and makes sure each witness will be available for cross-examination.
- Who reviews: Responsible lawyer with competence in the matter
- Basis: Practical workflow informed by the linked primary sources; the traffic light and working checks are editorial guidance, not a court classification.
- Why: The level reflects what the work is, the consequence of an error, and how much of the output the lawyer must independently re-derive.
- Restriction: The lawyer makes the substantive assessment. Any permitted AI assistance remains supporting work with its own checks.

## Checks the lawyer makes

1. 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.
2. Confirm the schedule is strictly tabular and drawn from documents, not from any witness’s account.
3. Confirm no tool wording is in any statement.
4. Check the lodgement dates in the Tribunal’s directions for the matter.

## Notes

- 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.

## Sources

- [Administrative Review Tribunal (Common Procedures) Practice Direction 2026](https://www.art.gov.au/sites/default/files/2026-02/Administrative_Review_Tribunal_%28Common_Procedures%29_Practice_Direction_2026.pdf) (checked 2026-10-18)

## Jurisdiction versions

| Jurisdiction | Level |
| --- | --- |
| [United States](https://ailawframework.com/practice/taxation/prepare-the-taxpayer-s-witness-statements-for-a-tax-review-in-the-tribun/united-states.md) | Red |

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