
Default assessments: getting the evidence right from the start
What you need to prove when challenging an ATO default assessment, and why complete financial evidence matters from the start.
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Start here · Featured guide
From review and audit to objection, appeal and resolution. A guide to the decisions that matter, and why evidence and debt must be managed from the outset.
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What you need to prove when challenging an ATO default assessment, and why complete financial evidence matters from the start.
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When the Commissioner alleges that a transaction is a sham, he must say so expressly, in time for the taxpayer to deal with it, and with the scope of the allegation identified.
Read the articleGeneral information is a starting point. Our service pages explain how the firm can assist.
These insights provide general information. For advice on your own tax dispute, choose a time for an initial call or send a brief enquiry.

Challenging an ATO default assessment? Learn what you need to prove and why complete, consistent financial evidence matters from the start.

When the Commissioner alleges sham, the allegation must be express, timely and particularised. The taxpayer’s onus to prove the assessment excessive remains.

Understand ATO reviews, assessments, objections and appeals. Teigen Kershaw explains the stages of a tax dispute and why early decisions matter.