Who should be consulted regarding an extension request?

• A. Taxpayer.
• B. Senior management.
• C. No consultation required.
• D. Supervisory staff.

Answer: (D)

When a deadline needs to be extended in an ATO inspection, the decision should stay within the proper chain of authority. The person coordinating the case should consult supervisory staff because they have the authority to approve or deny extensions and are responsible for ensuring any extension is justified, properly documented, and aligned with policy. This keeps the process fair, auditable, and consistent with risk management and timelines.

The taxpayer may request more time, but they do not make the final decision. Senior management might become involved for larger or more complex matters, but the standard path is to obtain approval from supervisory staff who oversee the case. A choice of no consultation would bypass governance and could undermine the integrity of the process.