22 Jun 10 ANAO report - ATO administration of the tax obligations of non-residents
On 16 June 2010, the Australian National Audit Office (ANAO) released its report on the ATO's Administration of the Tax Obligations of Non-Residents.
At para 14 of the Audit brochure, the ANAO states:
"Overall, the Tax Office has implemented appropriate systems and processes to effectively manage the tax obligations of non-residents. The Tax Office has continued to improve the administration arrangements of the payment of tax by non-residents since Audit Report No.57 2002–03, particularly in respect of improved coordination of non-resident tax compliance activity, and increased and improved application of external data sources. Increased compliance has also resulted from the introduction of additional withholding arrangements applying to non-residents."
The ANAO made two recommendations aimed at improving the usefulness of third party data and non-resident taxpayer education. The ATO has accepted both recommendations in full.