On 22 September 2008 the ATO advised that the ATO is intending to focus on improving income tax compliance for small to medium enterprises with turnovers between $100 and $250 million. As part of this project they will be embarking on a strategy that will focus on communicating with taxpayers and their respective tax practitioners. This strategy will involve a two stage mail out to a select group of small to medium enterprises, and their respective tax agents, within the $100 and $250 million category. The mail out will commence on 22 September 2008 with tax practitioners being advised, followed by correspondence to taxpayers. This group will be notified of our compliance approach through preliminary risk reviews and we have encouraged tax advisors and their clients to review their tax affairs at this stage.