Annual Compliance Arrangements with Large Corporate Taxpayers
Recording of ACA information and documents
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- Meeting ACA case management timeframes 4.63
| Recording of ACA information and documents 4.61 It is an ATO corporate requirement for officers to store all information relating to ACAs on the enterprise wide case management system. Despite this, some compliance teams are using local drives to store documents. The ANAO identified many instances where key documents had not been stored on the case management system. Inmost instances ATO officers were able to provide these documents from their local and share drives, however, there were instances where the ATO was notable to produce key documentation relating to ACAs, and in particular disclosures and annual review. 4.62 ATO officers commented negatively about the suitability of the case management system for managing ACAs. This was because of the vast amount of documents and records needed to manage the relationship and the frequency of communication. The case management requirements can be administratively burdensome for officers because of the number of activities, tasks, procedures, templates and reporting activities that need to be undertaken, particularly where there is duplication. The ATO has also recognised problems with its electronic case management system as a document management system in a recent quality assurance review. For this review, paper copies of files were created to allow reviewers to undertake their assessment. There is a need for the ATO to monitor the recording of information and documents related to ACAs. Administration of Annual Compliance Arrangements ANAO Report No 2014–15 Annual Compliance Arrangements with Large Corporate Taxpayers 91 Meeting ACA case management timeframes 4.63 The ATO has developed target cycle times for each of the seven case types used to manage ACAs in its electronic case management system. 117 The cycle time is the time between the start and finish of each particular stage. For example, the cycle time to negotiate an income tax ACA is 90 days. This means that the PG&I BSL expects the negotiation of an ACA to be completed within three months. 4.64 The target and actual average cycle times, as well as the percentage difference from the target time, for all cases since ACAs commenced in 2008 are presented in Table 4.5. Download 1.48 Mb. Share with your friends:
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