Annual Compliance Arrangements with Large Corporate Taxpayers
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| 2.20 Recent internal reviews conducted by the ATO have identified the need for improved guidelines to help ensure administrative practices for ACAs are applied consistently across BSLs. 58 These practices include negotiating ACAs, dealing with legacy issues such as GST implications of multiparty transactions, providing appropriate (not excessive) levels of administrative support, interpreting core ACA terms, examining disclosures and conducting the annual sign‐off. 55 The electronic case management system is an enterprise-wide system used to manage cases and work items, and manage client relationship interactions arising from telephone calls and correspondence. The electronic case management system is supported by procedures and processes. 56 The ITX BSL appoints Client Relationship Managers for large public and privately operated entities with turnover of more than $250 million. 57 Eleven of the 28 ATO officials interviewed advised they had received no specific training. The remaining 17 did not comment. 58 Similar comment was made to the ANAO by the ATO officials interviewed during the audit. ANAO Report No 2014–15 Annual Compliance Arrangements with Large Corporate Taxpayers 46 Training and guidance 2.17 The ATO provides guidance material on its intranet on the use of the case management system 55 for managing ACAs. Each BSL has different products in the case management system for their respective ACAs and the training provided to staff across the BSLs has been variable over the years. ATO officials advised that during the ACA pilot stage, the PG&I BSL developed a one‐day training package for staff, as well as an information kit for visits by SES officers to the top 100 companies. The ATO advised that for the Client Relationship Managers 56 in the ITX BSL, a three‐day training course is available which includes information on ACAs. For PRRT, documents were produced outlining the broad context of where the ACAs fit into the business, guiding principles, deliverables and interactions with the taxpayer. 2.18 Nearly half the compliance officers interviewed 57 during the audit advised that they had not received specific ACA training. Rather it has been a matter of learning on the job with the help of the instruction material on the intranet and advice from the ACA Oversight Committee Secretariat as required. 2.19 While representatives of large corporate taxpayers interviewed by the ANAO were generally satisfied with the level of service provided by ATO staff managing their ACA, several cited issues when there had been a change of manager. Overtime, professional relationships had been established and matured. Download 1.48 Mb. Share with your friends:
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