Codi Ahwang

Superannuation & Employer Obligations – (APS 5) 2023 to current

Key Obligations: Fringe Benefits tax (FBT) / Pay as you go Withholding (PAYG W) / PAYG Large / Super Guarentee (SG) /Whole of Employer audits

I educate stakeholders on their employer obligations through a range of work types, including audits, reviews, client education, and outbound phone campaigns. I support clients in understanding their lodgment and reporting responsibilities, ensuring they are equipped to meet their compliance obligations. Through targeted reviews, I help identify unaddressed Fringe Benefits Tax (FBT) liabilities, prompting clients to voluntarily register and lodge where required. I also address discrepancies arising from non-lodgment or under-reporting of Pay As You Go Withholding (PAYGW) by conducting audits and engaging directly with stakeholders. My approach combines technical expertise with clear, tailored communication to drive voluntary compliance and improve long-term outcomes for both clients and the ATO.

Steps undertaken:

• Throughout all phone communication with internal and external stakeholders, I maintain transparency by clearly outlining expectations and potential consequences that may arise during the audit process. My approach is tailored based on the facts and circumstances revealed during these conversations.
• I negotiate and set clear deadlines for each stage of the audit, taking into account the stakeholders’ individual circumstances.
• I critically analyse substantiation documents to determine relevant obligations and compliance requirements.
• I review and assess lodgments such as Business Activity Statements (BAS), Superannuation Guarantee Charge (SGC) statements, Fringe Benefits Tax (FBT) returns, and Income Tax Returns.
• Conduct audits to investigate unpaid Superannuation Guarantee (SG) contributions, ensuring employer compliance under the Superannuation Guarantee (Administration) Act 1992.
• Communicate effectively with external stakeholders, clearly outlining audit requirements, timelines, and potential outcomes.
• Educate employers on their SG responsibilities, adjusting communication style to suit varying stakeholder needs and circumstances.
• Apply penalties in accordance with PSLA 2020/4, clearly explaining outcomes and discussing remission grounds where appropriate.
• Review and critically analyse employer-submitted documentation to assess compliance with SG obligations.
• Accurately key SG Charge (SGC) statements and default assessments into the Integrated Core Processing (ICP) system using ATO-held data.
• Contribute to fair and consistent enforcement of SG legislation while maintaining a strong focus on stakeholder engagement and education.
• I consider and apply penalties and/or remissions in line with legislative requirements relevant to each case.
• I prepare formal written communications to stakeholders, ensuring they are clear, concise, and leave no room for misinterpretation regarding the outcome.
• I communicate both favourable and unfavourable outcomes professionally, ensuring clients fully understand their obligations as well as their rights if they wish to dispute the audit decision.

SMSF Illegal Early Access (IEA) Estimate Team

• Self-Managed Superannuation Funds (SMSF) Auditor Contraventions Reports (ACR) High Risk Audits
• New Registrant Integrity Audit (SMSF) audits

Steps undertaken:

• Identify and address early access or compliance breaches within SMSFs by reviewing lodgments, qualification indicators, and Auditor Contravention Reports (ACRs).
• Analyse profiling and case information to detect fund operation (e.g. bank interest, APRA rollover activity), and prepare formal information gathering notices under section 353-10.
• Investigate and confirm substantiation of assets remaining in the fund or the value of assets removed, using both client-provided and ATO-held data.
• Apply the Superannuation Industry (Supervision) Act 1993 (SISA) to assess identified contraventions, calculate penalty units, and consider remission based on relevant facts and legislative guidance.
• Produce formal position papers and final decision letters for trustees, ensuring communication is clear, concise, and free from misinterpretation.
• Conduct phone interviews to assess trustee understanding of SMSF regulations and fund management suitability.
• Perform extensive Proof of Identity (POI) procedures to prevent identity theft, following strict internal protocols.
• Educate trustees on their obligations and responsibilities within the superannuation system to improve compliance and protect retirement savings.
• Collect and analyse intelligence to inform compliance strategies, prevent illegal early access (IEA), and measure the effectiveness of regulatory interventions.

• Private ruling application
• General guidance

Steps undertaken:

• Acknowledge receipt of taxpayer applications and communicate expected timeframes, particularly where complex issues require extended assessment periods.
• Request additional documents and evidence to support taxpayer claims, especially in relation to delay factors or eligibility criteria.
• Carefully analyse the facts and circumstances of each case before applying the Commissioner’s discretion, ensuring decisions are fair, consistent, and well-reasoned.
• Interpret and apply relevant legislation, practice statements, and public rulings to provide accurate, tailored taxation advice and private ruling decisions.
• Draft clear and concise private rulings that outline the facts considered, the subject matter, and the final decision based on legislative interpretation.
• Liaise with individuals, tax agents, and legal representatives to obtain necessary information and explain complex legislative matters in plain language to ensure a positive client experience.
• Identify and escalate complex advice requests in line with escalation protocols to ensure accuracy and timeliness of decisions.
• Risk-assess cases and escalate potential taxation fraud or avoidance schemes for further investigation.
• Actively participate in working groups focused on reducing team backlog, improving case turnaround, and developing planning strategies to meet business standards for overdue work.

• Indirect Tax – Refund Integrity 2015 to 2016
• Integrity check of GST refunds

Steps undertaken:

• Prepared detailed analytical profiles using both internal and external ATO systems to identify risks and anomalies in BAS lodgments.
• Conducted comprehensive compliance audits to identify areas for improvement.
• Researched and identified suspicious or contentious claims made in Business Activity Statements, initiating appropriate compliance action where necessary.
• Communicated openly with stakeholders to understand the basis of their claims and to clarify reporting discrepancies.
• Amended BAS where required and applied penalties in accordance with relevant legislation and ATO policy.
• Interpreted and applied tax legislation, administrative procedures, policy, and guidelines to ensure accurate and lawful decision-making.
• Built and maintained effective working relationships with internal teams and external stakeholders to support collaborative compliance outcomes.
• Applied section 8AAZLGA of the Taxation Administration Act 1953 during audits, ensuring proper use of retained refunds.
• Drafted formal correspondence and audit documentation in line with ATO policies and procedures, ensuring clarity and professionalism.