Income tax returns (ITRs) and the taxation notice of assessment (NOA) 043-03070060

Determine the type of income tax return. The Resources page has details of the different types of income tax returns. For:

• Trust Income Tax Return, go to Step 2
• Company Income Tax Return, go to Step 2
• Personal Income Tax Return, go to Step 6
• Partnership Income Tax Return, go to Step 7

Determine if the tax return is for a Trust or Company (TAC) or Special Disability Trust (SDT).

Go to the Links Summary (LS) screen and code an ‘L’ next to the appropriate trust or company, then code a ‘Y’ to swap to Environment A.

Note: the review will be located on the Trust or Company record located in Environment ‘A’.

Check the T and C Miscellaneous Details (TRMD) screen, in the trust or company record, to identify the ITR Financial Year last assessed.

Is the financial year on TRMD the same financial year on the Tax Returns or a later financial year than the Tax Return?

• Yes, go to Step 5
• No, go to Step 3

Check the Future Activity List (FAL) in Customer First for review type:

• TAC, or
• SDT

SDT reviews require lodgement of Financial Statements, a Statutory Declaration plus the Income tax return. Do not select the review from FAL based solely on the provision of an Income Tax return, See Review of a Special Disability trust (SDT).

Note: a similar auto review with Description 'Trust or Company/Trust and Company Review’, is not part of this process and will result in an error if selected.

Does the correct activity on FAL exist?

• Yes, go to Step 4
• No, go to Step 5

Select the FAL activity using the Date of Receipt (DOR) of the date of the ITR scan.

This will remove the activity from FAL to AL and allocate the activity to a Complex Assessment Officer (CAO).

Cancel the scan/mark as complete.

Note:

• no CAO referral is required
• a date of receipt cannot be coded with a date more than 12 months in the past. If the date of receipt is more than 12 months in the past, use the earliest possible date (tomorrow’s date less a year)
• on Activity List (AL) add notes ‘Earliest possible date of receipt used’

Procedure ends here.

• cancel the scan/mark as complete
• make a review referral to a Complex Assessment Officer (CAO), adding into the notes field the reason for referral and the date of scanned income tax return. See Identifying and making suitable referrals to the Complex Assessment Officer (CAO)

Procedure ends here.

To assess changes to income and assets from a Personal Income Tax Return for a sole trader, see Assessing sole trader income and Assessing sole trader assets.

To assess changes to income and assets from a Partnership Tax Return, see Assessing partnership income and Assessing partnership assets.