Working papers, GST and the ATO
Practical notes for Australian tax agents — how a figure gets from a client's document to an ATO item, and what usually goes wrong on the way.
Why working papers come back from review
The partner isn't checking your arithmetic. They're checking whether they can get from a figure back to the document it came from without getting up and finding you.
Chasing documents is the real bottleneck
A return takes three hours of work and seven weeks of calendar. Nobody bills the seven weeks, nobody schedules them, and they decide how your season goes.