ANAO Report No 2014–15 Annual Compliance Arrangements with
Large Corporate Taxpayers 70
Recommendation Nob b 3.39 To better tailor ACAs to taxpayers assessed compliance risks, the
ANAO recommends that the ATO reassesses the design of these arrangements within the compliance framework for large corporate taxpayers the level of compliance assurance required to provide benefits for both parties and the administrative processes.
ATO response Agreed. 3.40 The ATO is committed to improving the ACA product and reducing both compliance costs for taxpayers and administrative costs for the ATO. ANAO Report No 2014–15 Annual Compliance Arrangements with Large Corporate Taxpayers
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4. Administration of Annual Compliance Arrangements This chapter examines the ATO’s administration of ACAs. Introduction 4.1 The ATO has developed a three‐phase process for the administration of
ACAs,
which is outlined in the Large Business Annual Compliance Arrangements process map (ACA process map).
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The process map (outlined in Table 4.1) sets out the high‐level tasks and activities for the administration of
the three phases of all ACAs, irrespective of tax type or business and service line (BSL).
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