Annual Compliance Arrangements with Large Corporate Taxpayers

ANAO Report No 2014–15 Annual Compliance Arrangements with Large Corporate Taxpayers
42
2.4
The structure of the Compliance Group, and the management of ACAs by each BSL, is set out in Figure 2.1.
Figure 2.1: Structure of the Compliance Group, June 2014
Source: ANAO from ATO documentation.
2.5
From August 2013, the structure of the work managed by the Compliance Group changed from BSL responsibilities largely based on entities turnover, to greater alignment with the structures and legal frameworks that exist in the market sectors. The new structure recognises that different entities have different governance and reporting requirements, and that the ATO’s compliance approaches could be better tailored to their specific circumstances.
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To this end, the ATO has created a matrix structure to manage tax compliance, based on the type of tax and the market segment, for example the ITX BSL manages all entities indirect and excise taxes PG&I BSL manages income tax and PRRT for public groups and internationals and PGH BSL manages taxes including income tax) for this market segment and FBT for all segments.
2.6
The restructure has also changed the number of entities managed by the three BSLs. PG&I managed approximately 31 000 entities as at June 2014, including approximately 1100 large businesses that had previously been the
49 Commissioner of Taxation, Reinventing the ATO’, speech delivered at the Tax Institute of Australia
29
th
National Convention, Hobart, 27 March 2014.

ANAO Report No 2014–15 Annual Compliance Arrangements with Large Corporate Taxpayers
42
2.4
The structure of the Compliance Group, and the management of ACAs by each BSL, is set out in Figure 2.1.

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