CPA Australia lodged a submission on behalf of members with the Inspector-General of Taxation (IGT) in respect to the IGT's review of the ATO's administration of GST audits.

Issues raised included:

• issues taken up in GST audits which are of a timing nature only
• time frames of GST audits
• lack of appropriate training of GST auditors particularly in respect to property industry issues
• application of inappropriate penalties in some cases
• failure to achieve a proper balance between the need to undertake necessary compliance activities while minimising any adverse impacts on business taxpayers from such action
• inappropriate retrospective application of changes to ATO views
• an overly aggressive approach by some auditors where there are joint activities with other agencies, and
• failure to take account of commercial considerations