High Audit Risk 2022 – Individual Income Tax Returns.

The ATO are cracking down stronger than ever before…

The ATO have significantly increased their funding, data-matching procedures & attention on Individual Income Tax Returns (ITRs) & have sent many individuals across Australia ‘warning’ letters regarding their high deductions claimed in their 2021 ITR. We understand this may be stressful for many to hear. Our team are ready to help our clients & community better understand the hardline approach the ATO are pushing & what’s required within ITRs in 2022 to ensure accuracy & compliance.

In simple terms:

  • If your 2022 ITR is not completed thoroughly with all deductions substantiated accurately, you may be audited by the ATO. If you’ve already been flagged within the ATO’s system as ‘high audit risk’ based on your 2021 return, unfortunately the audit is almost guaranteed.
  • If your 2022 ITR is thorough & accurate, but your claims are still high (even with all substantiation documents on-hand) your return will likely be delayed for at least 90 days while the ATO conduct an audit on your deductions. They will contact you directly & ask you to provide all of your substantiation documentation. If you are unable to substantiate what you have claimed directly with the ATO, your return will be amended accordingly & you will be penalised.  

Highview are here to help:

  • We want to ensure you understand exactly what you’re entitled to & how to accurately provide substantiation documentation for each deduction you claim in your 2022 ITR.


Our awesome team have spent time breaking down some of the most common deductions claimed in ITRs to ensure you’re well prepared for your tax consultation. Each link within the table below provides a clear list of the substantiation documents you’re required to have on-hand, ready for us to make those claims accurately on your behalf in your 2022 ITR.


  • To make the process as seamless as possible you must come to your tax consultation prepared; this means having all your substantiation documents on-hand (work related receipts, logbooks etc.). Anything you claim, you need proof, or you cannot claim it.
  • Ensure you utilise the above Substantiation Documentation links our team have provided above prior to your tax consultation so you understand exactly what you need to substantiate each claim you make. This will be the same requirement if you choose to submit your ITR to us via our online Easy Tax Return process. You will receive a phone call prior to your tax return being processed to ensure the above thorough attention & document substantiation is accurate for your ITR to be actioned.
  • PLEASE NOTE: If your substantiation documentation is deemed inadequate at the time of your tax consultation, we will not be able to finalise your return on the spot, causing you time delays.   

We understand how uneasy this detailed process may make some feel, however, the ATO are moving towards an era that ensures all Australians are doing the right thing on their Individual Income Tax Returns & we need to be proactive to ensure 100% accuracy.

Our team of specialists at Highview are here to guide & support our clients through these changes as best we can.

Thank you for your patience & understanding – we are in this together!

The Team at Highview Accounting & Financial