Q: Step-by-step procedure

The section of law behind each step is shown beside it. 1 Selection notice s.214C / s.177 Confirm years and scope. 2 Records requested s.177(1) Books, bank statements and documents. 3 Audit queries s.177 Written replies with evidence. 4 Findings and show-cause s.122(9) Proposed additions shared with you. 5 Reply and hearing s.122(9) Final explanations. 6 Amended assessment s.122 Appeal within 30 days if wrong.

Question 1

When this applies

Accepted Answer

You're selected by FBR's ballot under section 214C or by the Commissioner under section 177.

Question 2

Time limits, fees and sections

Accepted Answer

Item Rule Section Selection Random or parametric computer ballot; parameters confidential s.214C(1), (1A) Records Commissioner may call for books, records and electronic data s.177(1)

Question 3

Step-by-step procedure

Accepted Answer

The section of law behind each step is shown beside it.

1
Selection notices.214C / s.177
Confirm years and scope.
2
Records requesteds.177(1)
Books, bank statements and documents.
3
Audit queriess.177
Written replies with evidence.
4
Findings and show-causes.122(9)
Proposed additions shared with you.
5
Reply and hearings.122(9)
Final explanations.
6
Amended assessments.122
Appeal within 30 days if wrong.

Question 4

Documents to prepare

Accepted Answer

Selection notice Books of account Bank statements Invoices and agreements

Question 5

Practical tips

Accepted Answer

Reconcile your return, books and bank statements before the first query

Item	Rule	Section
Selection	Random or parametric computer ballot; parameters confidential	s.214C(1), (1A)
Records	Commissioner may call for books, records and electronic data	s.177(1)