A11.1 As mentioned in Chapter 4, ATO officers use a Facts and Evidence Worksheet in their case work, which is reproduced below.

Review period:

Law: As at [DD/MM/YYYY being the relevant year of income or point in time]

Issue: [Define the issue you’re examining in relation to the taxpayer]

Section or other authority Element to be established Facts relied upon (List the facts as a series of dot points and do not outline the ATO position in this column) Evidence which establishes the facts(Reference to document and file where relevant) ATO position or additional information/facts and evidence to be obtained or steps to be taken to arrive at the ATO position.

Source: Australian Taxation Office.