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On 12 June 2014 the Australian National Audit Office (ANAO) tabled a report on its audit of the ATO's Compliance Effectiveness Methodology (CEM).

The objective of the audit was to examine the application of the CEM in evaluating the effectiveness of key compliance activities and shaping the development of strategies to promote voluntary compliance.

The ANAO has made two recommendations with the aim of the ATO taking a more strategic approach to selecting the compliance risks to be evaluated; and improving the conduct of compliance effectiveness evaluations and reporting of their results.

The full audit report is available here.

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