Annual Compliance Arrangements with Large Corporate Taxpayers
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- The Publications Manager Australian National Audit Office GPO Box 707 Canberra ACT 2601 Phone: (02) 6203 7505 Fax
- Appendices ................................................................................................................. 97
| AUDITING FOR AUSTRALIA The Auditor‐General is head of the Australian National Audit Office (ANAO). The ANAO assists the Auditor‐General to carryout his duties under the Auditor‐General Act 1997 to undertake performance audits, financial statement audits and assurance reviews of Commonwealth public sector bodies and to provide independent reports and advice for the Parliament, the Australian Government and the community. The aim is to improve Commonwealth public sector administration and accountability. For further information contact The Publications Manager Australian National Audit Office GPO Box 707 Canberra ACT 2601 Phone: (02) 6203 7505 Fax: (02) 6203 7519 Email: publications@anao.gov.au ANAO audit reports and information about the ANAO are available on our website http://www.anao.gov.au Audit Team Peter Johnson Nathan Callaway Andrew Morris 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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