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24 Nov 09 GST and integrity of business system risks

The ATO advises that businesses may report incorrect amounts of GST if their systems for capturing and recording information fail. These errors are referred to as "integrity of business system risks". Inadequate, non existent or poorly documented controls can lead to a wide range of errors. To reduce the risk, the ATO has published a list of errors in a factsheet entitled "GST and integrity of business system risks". For a copy of the factsheet, go here


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