Annual Compliance Arrangements with Large Corporate Taxpayers
Audit Findings ............................................................................................................ 25
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| Audit Findings ............................................................................................................ 25 1. Background and Context ........................................................................................ Introduction ............................................................................................................. Annual compliance arrangements .......................................................................... Reviews of annual compliance arrangements ........................................................ International experience .......................................................................................... Audit objective, criteria, scope and methodology ................................................... Structure of the report ............................................................................................. 40 Management Arrangements ................................................................................... Introduction ............................................................................................................. Management structure ............................................................................................ Management and external reporting of ACAs ......................................................... Evaluating the effectiveness of ACAs ..................................................................... Conclusion .............................................................................................................. 53 Positioning of ACAs within the ATO’s Compliance Framework .............................. Introduction ............................................................................................................. Identifying taxpayers suitable for an ACA ............................................................... Efforts to encourage participation ........................................................................... 61 ACA strategy and alignment with other compliance approaches ........................... Conclusion .............................................................................................................. 69 Administration of Annual Compliance Arrangements ............................................. Introduction ............................................................................................................. Entering into an ACA ............................................................................................... Administering ACAs throughout the year ................................................................ Annual ACA review ................................................................................................. Meeting ACA case management timeframes ......................................................... Conclusion .............................................................................................................. 94 ANAO Report No 2014–15 Annual Compliance Arrangements with Large Corporate Taxpayers 4 Download 1.48 Mb. Share with your friends:
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