21 May 09 ATO's management of serious non-compliance - audit reportOn 20 May 2009 the Australian National Audit Office (ANAO) tabled a report entitled "The Australian Taxation Office's Management of Serious Non-Compliance" (Audit Report No 34 2008-09). The audit assessed the effectiveness of the ATO's management of the risks of fraud and serious evasion. The focus of the audit was on the ATO's Serious Non-Compliance business line (SNC). The audit also assessed whether the ATO has developed a comprehensive and integrated whole of agency approach to managing identified risks relating to fraud and serious evasion. The following activities were excluded from the scope of the audit: Project Wickenby; in-house prosecutions; and internal fraud.
The Tax Office defines serious non-compliance as those forms of behaviour which:
- involve disengagement, extremes of evasion, abuse of revenue systems, strong resistance to taxation obligations, or serious criminal conduct, and
- have the potential, left unchecked, to significantly undermine public confidence in the administration of the taxation laws.
For a copy of the audit report go here.