The ATO will conduct an audit as it is their preference. They will allege that you are dishonest.
They will coerce you into admitting you deceived them. They state they will not answer any “PSEUDO” “LEGAL” questions. And they will ignore every attempt to question their authority. Finally they will proceed to finalise your audit behind you. They will then issue you with a assessment that includes a penalty based on recklessness. At all times they will try to cover their behinds by being benign their communication.