Anti-avoidance Tax administration Trusts

SME risk differentiation framework

Source: South Australia

Published Date: 2 May 2013


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In August 2012, the ATO released its latest Compliance Program for small to medium enterprises and wealthy individuals, showing an important change in its approach to this part of the economy. The ATO has been applying its Risk Differentiation Framework to large business for some years, classifying taxpayers’ risk and determining the level of review or audit activity as a result.This Framework is now being applied to SMEs and wealthy individuals for the first time, and is likely to significantly change how and why a taxpayer is selected for review.

This paper involves Scott Bryant, a tax partner at PwC with many years of experience in dealing with the ATO, and Michael Cranston, the Deputy Commissioner Small and Medium Enterprises. Scott and Michael take you through the practical implications of the new ATO approach, how your clients may attract ATO attention, how the ATO classifies taxpayers, and what the consequences of different risk classifications can be.


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Anti-avoidance Tax administration Trusts Corporate tax Income tax 2013

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