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Adjustment Sheets

22.65. Where the taxable income shown by an assessment varies from that shown by the taxpayer in his return, or there is some other matter affecting the assessment that needs to be explained to the taxpayer, the Taxation Office issues an explanatory advice known as an ‘adjustment sheet’. Some submissions have criticised these sheets on the grounds of insufficient detail and inadequate disclosure of reasons.

22.66. It is always open to taxpayers and their representatives to seek further clarification by correspondence or by personal attendance at the Taxation Office or at a regional office. Earlier in this chapter the Committee has suggested a procedure that would enable taxpayers, in cases under appeal, to obtain from the Commissioner further details of an assessment.

22.67. The Committee acknowledges that some of the criticism of the details shown on adjustment sheets may be justified. However, improvement cannot be achieved by a change in the law; it appears to be largely a matter of administration. The Committee recommends that the Commissioner and his officers arrange for a review of the present practices to provide greater detail of adjustments made in those cases where a spelling out of reasons is needed to explain the variation made.

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