Checklist · Taxation
Verification checklist for AI-assisted tax research, advice and objections
File checklist to complete before relying on AI output in tax work: tool and client-permission checks, verification of every provision, ruling, case and figure, and a signed record of review, aligned with TPB(GS) 55/2026 and the solicitors' conduct rules.
- Kind
- Checklist. Steps or checks to work through and tick off.
- Where it applies
- Australia
- AI use
- Yellow AI can help in set ways. A lawyer checks specific points before use.
- Law stated as at
- 17 October 2026
- Status
- Maintained. Checked against the cited sources on 17 October 2026.
- Version
- 1
- Source
- Written for this library
When to use it
Use on every matter where an AI tool has researched or drafted any part of tax advice, an objection, a ruling application or a response to the ATO. It does not replace the firm's AI policy or a court's or tribunal's own AI practice note.
How AI may be used
AI may run first-pass checks, such as whether a citation exists or a ruling has been withdrawn, and pre-fill the record. A person performs and signs each verification step.
AI may
- List every provision, ruling, case and figure in the draft so each can be checked
- Run a first-pass existence and currency check of citations against official databases and report what it could not confirm
- Recalculate figures from the stated inputs and show the working
- Pre-fill the matter details and the tool record
AI must not
- Must not tick any verification item: only the person who did the check may
- Must not treat its own citation check as confirmation of what the authority says
- Must not be given tax file numbers or privileged material unless the tool is approved for them
The lawyer checks
- Each authority read in the official source as in force at the relevant time
- Edited private rulings, ATO interpretative decisions and practical compliance guidelines described with their correct status
- Calculations reproduced independently
- The reviewer signs and dates the record of review
Method: how the Green, Yellow and Red levels are decided. This is guidance for planning, not legal advice.
Official form
Open the official form. Always use the current version from the issuer.
Read the full text
The full text is for signed-in accounts. It is free. When you sign in you can:
- read the whole precedent, with its drafting notes beside it;
- copy it, or download it as a Word file or Markdown;
- add it to your firm’s knowledge base, so colleagues can find it;
- let the AI tools you connect read it from that knowledge base.
The summary, the law it rests on and the AI-use guidance above stay public. Privacy.
More in Taxation
- Letter of tax advice with confidence rating and penalty position
- Letter responding to an ATO formal notice to give information or produce documents (with privilege claim)
- Private ruling application (ATO approved form): completion guide
- Objection to an ATO assessment or decision: completion guide and grounds structure
- Voluntary disclosure to the ATO: completion guide and penalty-reduction checklist
- Client notice on AI use with tax records and tax file numbers