Review: ATO’s employer obligations compliance activities
Reviews and reports
Our review into the Australian Taxation Office’s (ATO) employer obligations compliance activities was undertaken in response to concerns raised by stakeholders and is based on submissions from a wide range of stakeholders, including employers, workers, superannuation funds and tax practitioners as well as their respective
representatives.
Given the Government’s focus on reducing the compliance burden, particularly for small businesses, a number of other reviews, considering various aspects of employer obligations, had already been undertaken prior to this review. The ATO had also embarked on a program of improvements. Accordingly, this review seeks to build on existing or developing ATO practices to enhance the tax and superannuation systems as a whole whilst delivering improvements to all relevant parties.
Overall, we made 11 recommendations. Two are directed to Government and 9 were directed to the ATO. The ATO has agreed in full or in part with 7 recommendations and disagreed with two.