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The Australian National Audit Office is currently conducting an audit of the ATO’s administration of capital gains tax for individual and small business taxpayers. The focus of the audit includes:

  • Whether the ATO’s management arrangements support effective administration of CGT for individual and small business taxpayers;
  • The impacts of compliance and non-compliance with CGT requirements; and
  • Whether the ATO’s education and compliance activities are appropriate and effective.

If members have any comments in relation to the above, please send them through to Tax Policy by Friday 24 October 2014. Members should note that all comments received will be treated in confidence.