What constitutes admissible evidence in ATO inspections?

• A. Relevant, authentic, and accurately recorded evidence with a clear chain of custody, collected lawfully and documented properly
• B. Hearsay evidence
• C. Unverified notes from memory
• D. Evidence that is not documented

Answer: (A)

Admissible evidence in ATO inspections must be reliable, relevant, and properly handled to be usable in the process. It should directly pertain to the issue under review and be something the presenter can verify as true. Authenticity is essential—the item must really come from the stated source and not be altered. It must be recorded accurately, reflecting the original content without distortions. A clear chain of custody is necessary, showing who collected the evidence, when and where it was obtained, and every person who handled it, so its integrity can be trusted. The evidence must be collected lawfully and documented properly, with appropriate records, dates, signatures, and preservation steps so it can withstand scrutiny.

Hearsay is generally not suitable because it’s secondhand information and not independently verifiable. Notes from memory that aren’t verified lack reliability, and evidence that isn’t documented lacks provenance and cannot be authenticated.