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29 Sep 10 GST governance and risk management guide

The ATO has published a GST governance and risk management guide, which contains information explaining the self-assessment process for reviewing GST governance, risk management and assurance frameworks. The process is designed to support entities in managing tax risk at a strategic level, and what controls entities have in place to meet their operational obligations.

The GST governance and risk management guide has been developed for use by large public and privately operated entities with turnover of more than $250 million (Australian dollars.

This guide is designed as a process for an organisation to conduct an assessment and consider the effectiveness of its governance, risk management, assurance and control environment as they apply to GST compliance.

For the full text of the GST governance and risk management guide go here.


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