Published on 13 Mar 04
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
In recent times the ATO has recruited and trained a large workforce of auditors. These auditors have started to carry out audits in accordance with the Compliance Program 2003-04 released in August 2003 by Michael Carmody, the Commissioner of Taxation.
This presentation considers the way the ATO assesses
risk in developing its Compliance Program and focusses on ATO activity in the following areas:
- professionals (including you!)
- service trusts