Annual Compliance Arrangements with Large Corporate Taxpayers
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- Appendices ................................................................................................................. 97
| Figures Figure 1.1 Taxpayers with an ACA, by number of taxes covered and type of tax ....................................................................................................... Figure 1.2 Client experience continuum model ................................................... Figure Structure of the Compliance Group, June 2014 ................................. Figure 3.1: Risk Differentiation Framework for large corporate taxpayers, 2013–14 .............................................................................................. 57 ANAO Report No 2014–15 Annual Compliance Arrangements with Large Corporate Taxpayers 6 Appendices ................................................................................................................. 97 Appendix 1: Entity’s Response ............................................................................... Index ........................................................................................................................... Series Titles ................................................................................................................ Better Practice Guides ............................................................................................... 102 Tables Table Potential benefits of entering into an ACA .......................................... Table Number of taxpayers with an ACA and those assessed as potentially suitable for an ACA for the period, 2008–09 to 2013–14 .......................................................................................... Table Structure of the report ......................................................................... Table 2.1: ACA management reports, by business and service line ................... Table 2.2: ATO evaluation of ACA effectiveness, interim findings as at August 2014 ....................................................................................... Table 3.1: RDF ratings of risk for large corporate taxpayers, 2011–12 to 2013–14 .............................................................................................. Table Number of key taxpayers by main taxes covered by ACAs ............... Table Initiation of discussions to enter an ACA: ATO or taxpayer ............... Table Other compliance approaches for large corporate taxpayers ............ Table Compliance activities of key large corporate taxpayers conducted in 2012–13 ........................................................................ Table Key processes for administering ACAs .............................................. Table Penalty and interest concessions and extended correcting thresholds ........................................................................................... Table Administration throughout the year—ATO and taxpayer roles ........... Table Annual review—ATO and taxpayer roles ........................................... Table Timeliness of ACA cases—target and actual cycle times .................. 91 Download 1.48 Mb. Share with your friends:
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