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