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On 12 May 2008, the Commissioner announced a package of initiatives titled "A new dimension", that aims to add certainty and generate a new dimension to the relationship between large corporates and the ATO. These initiatives include the annual compliance arrangement (ACA), which is designed to provide practical certainty by jointly assessing tax risks in real time or at the time that the tax return is lodged. For more information, see the ATO's factsheet, available here.

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