Annual Compliance Arrangements with Large Corporate Taxpayers
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| Quality assurance 4.70 The ATO does not regularly carryout quality assurance work of ACA cases. However as discussed in Chapter 1, in February 2014, the ATO did undertake a Community Involvement Workshop (CIW) on six income tax ACA cases. The CIW was undertaken to help assure the integrity and transparency of the decision‐making and operational processes contribute an independent perspective of and contribution to business performance and process improvement identify any potential opportunities for improvement and review the quality framework for the ACA. 4.71 The CIW made five recommendations around the areas of staffing and support process and policy and quality control. 119 Some themes resulting from this CIW were similar to findings from the 2012 Review of Annual Compliance Arrangements, including that ACA guidance needed to be updated and the variation in ToA clauses better managed. In addition to these recommendations, the CIW report considered that a virtual network should be established to support consistency of approach and effective service delivery. The report also recommended that ACAs be reviewed to determine if there is a need for ACA‐specific instructions on when to use Active Compliance Quality Control activities and templates. 120 4.72 As at June 2014, the ATO had shared the CIW report with ACA Oversight Committee members and was seeking to develop an implementation plan for the recommendations, with the option for across BSL involvement. 4.73 To increase the relevance of timeframes and to improve the management and recording of information associated with ACA cases, the ATO should provide further guidance to staff on properly recording documents and commencement dates. ACA cases should also be reviewed under the ATO’s quality assurance framework, ATO Quality, or under BSL quality assurance processes. 119 The external consultant involved in the CIW made 18 recommendations. 120 Active Compliance Quality Control activities and templates refer to the framework of controls in place in the electronic case management system where an Executive Level 2 officer must sign-off plans, recommendations and decisions at key points of each phase. ANAO Report No 2014–15 Annual Compliance Arrangements with Large Corporate Taxpayers 94 Download 1.48 Mb. Share with your friends:
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