Administration of ACAs Examines the ATO’s administration of ACAs

ANAO Report No 2014–15 Annual Compliance Arrangements with Large Corporate Taxpayers
40
Scope and methodology
1.37 The focus of the audit was on large corporate taxpayers with an ACA in place, and potentially suitable taxpayers that had chosen not to enter into an
ACA.
1.38 The audit methodology included consulting with taxpayers and industry groups, interviewing ATO staff and examining relevant documentation and systems. The ATO’s case management system was analysed in relation to each ACA in place.
1.39 The audit has been conducted in accordance with the ANAO’s auditing standards at a cost of approximately $478 000.
Structure of the report
1.40 Table 1.3 outlines the structure of the report.
Table 1.3:
Structure of the report
Chapter and title
Overview of chapter
2 Management Arrangements Examines the ATO’s management arrangements supporting the administration of ACAs.

3 Positioning of ACAs within the ATO’s Compliance Framework Examines the processes to identify, encourage and select taxpayers suited to entering an ACA, and the positioning of ACAs in the ATO’s compliance framework for large corporate taxpayers.

4 Administration of ACAs Examines the ATO’s administration of ACAs.

ANAO Report No 2014–15 Annual Compliance Arrangements with Large Corporate Taxpayers
41
2. Management Arrangements
This chapter examines the ATO’s management arrangements supporting the
administration of ACAs.
Introduction
2.1
The introduction of forward compliance arrangements in 2005, followed by ACAs in 2008, reflects the ATO’s commitment to establishing cooperative relationships with selected large corporate taxpayers, and assisting them to manage their tax risks and tax compliance in real time. While the intent of the arrangements has not changed, aspects of the management and operation of ACAs have been further developed since they were introduced. Organisational restructures have also affected management arrangements, with the ACA Oversight Committee being established in 2012. In addition, there have been changes to internal and external monitoring and reporting arrangements as well as efforts to evaluate the success of ACAs in achieving their expected benefits.
2.2
To assess the effectiveness of the ATO’s management of ACAs, the
ANAO examined the management structure supporting ACAs, including the role of the ACA Oversight Committee management information and external reporting of ACAs; and evaluation of the effectiveness of ACAs in achieving their expected benefits.

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