A6.1 As outlined in Chapter 4, the ATO has a number of current and proposed learning suites relating to penalty decision making. The titles of these suites are listed in the tables below together with a short description and the relevant level of experience expected of attendees.

Table 12: Composition of common current learning suites related to penalty decision making
Foundation Intermediate
Title Description Title Description
Penalties Penalties & interest charges-overview Introduction to the penalty and interest charge regime
Penalty-no reasonably arguable position Penalty where there is no reasonably arguable position Penalty decision making — Intermediate (Under development) Builds on existing knowledge for learners to practice penalty decision making skills
Penalty-base penalty amount adjustments Reduction or increasing of a base penalty amount
Penalty-failing to provide documents Penalty where a taxpayer fails to
provide a document
Penalty-false or misleading statements Penalty where a taxpayer makes a false or misleading statement
Penalty-no shortfall false or misleading Penalty where a taxpayer makes a false or misleading statement
Penalty-safe harbour-failure to lodge exemption Safe harbour exemption from failure to lodge on time penalties
Penalty-safe harbour-false or misleading Safe harbour exemption: making a false or misleading statement
Decision making Decision-making–introduction Introduction to decision-making in the ATO
Making quality technical decisions Technical decision elements including the legal reasoning models and compliance model
Decision making: Compliance Addresses key decision making issues in Compliance
Information gathering Access & information gathering — introduction Introduction to the ATOs access and information gathering powers
Access & information gathering — field Using access & information gathering powers and relevant policies, procedures and law
Access & information — challenges Common access & information gathering challenges faced by ATO officers
Evidence Evidence–an introduction Introduction to evidence concepts including types of evidence, admissibility and basic evidence handling practices
Evidence–overview risks & issues worksheet Introduction to the risks and issues worksheet Evidence — facts & evidence worksheet workshop A workshop to enable auditors to use the facts & evidence worksheets and related products.
Evidence–facts & evidence chronology worksheet Introduction to the facts & evidence and chronology worksheets Evidence — analysis & interviewing Workshop based on an end-to-end case study providing a simulated experience for learners
Evidence–analysis of taxpayer response Analysis of the taxpayer response worksheet and mapping the process

Source: Australian Taxation Office.

Table 13: Proposed common current learning suites related to penalty decision making
  Foundation Intermediate
  Title Description Title Description
Penalties Penalties & interest charges-overview Introduction to the penalty and interest charge regime
Penalty-no reasonably arguable position Penalty where there is no reasonably arguable position Penalty decision making — Intermediate Builds on existing knowledge for learners to practice penalty decision making skills
Penalty-base penalty amount adjustments Reduction or increasing of a base penalty amount
Penalty-failing to provide documents Penalty where a taxpayer fails to provide a document
Penalty-false or misleading statements Penalty: taxpayer makes a false or misleading statement
Penalty-no shortfall false or misleading Penalty: taxpayer makes a false or misleading statement
Penalty-safe harbour-failure to lodge exemption Exemption from failure to lodge on time penalties
Penalty-safe harbour-false or misleading Exemption: making a false or misleading statement
Decision making Decision-making–introduction Introduction to decision-making in the ATO
Technical decision-making–introduction Technical decision elements including legal reasoning models Decision making: compliance Builds on existing knowledge & addresses key decision making issues
Technical decision-making: application Application of the ATO model of legal reasoning
Information gathering Information gathering- Context This topic sets the context and covers why we gather information
Information gathering-How we gather How we gather information. covers informal & formal information gathering/ access Information gathering advisors’ workshop A workshop designed for Information gathering advisors.
Information gathering-Planning How & what information we gather; planning your information gathering strategy Information gathering — Disputes Access challenges including LPP, AC, CBD, case law & decisions, collateral attack — ADJR, FOI
Information gathering-Collection Collecting the information; preparation, planning, having the conversation /interview Information gathering — Formal interviews Completing notices, preparing, conducting, protocols, challenges admin, mechanics, rights & limits
Information gathering-team learning End to end case studies — putting it all into practice Information gathering — Immediate access Planning your access visit or request –immediate access in greater detail.
Information gathering-Formal notices Completing a formal notice. Information gathering — International Gathering evidence from International sources
Information gathering-Challenges Awareness level of access rights and limitations and issues that may arise Information gathering — Government & others Gathering information from other government bodies & large third parties
Information gathering — e-information Accessing electronically stored information, taxpayer record keeping requirements,
Evidence Evidence — an introduction Introduction to evidence concepts including types, admissibility & handling
Evidence — overview risks & issues worksheet Introduction to the risks and issues worksheet Evidence — facts & evidence worksheet workshop A workshop for auditors to use facts & evidence worksheets & related products.
Evidence — facts & evidence chronology worksheet Introduction to the facts & evidence and chronology worksheets Evidence — analysis & interviewing Workshop with an end-to end case study simulating an experience for learners
Evidence — analysis of taxpayer response Analysis of the taxpayer response worksheet

Source: Australian Taxation Office.