Review: Aspects of the Australian Taxation Office’s use of compliance risk assessment tools
Reviews and reports
Our review into aspects of the Australian Taxation Office’s (ATO) use of compliance risk assessment tools was prompted by concerns raised about their effectiveness by taxpayers, tax practitioners and their representative bodies. It had also been identified as a review topic during the course of previous reviews.
Stakeholders have acknowledged that it is appropriate for the ATO to adopt a risk-based approach in its compliance strategy. In fact, most comparable revenue authorities take such an approach to make the best use of their resources in protecting government revenue.
Our report makes 16 recommendations to the ATO, all of which have been agreed.