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As part of the Government's Taxation Reform Initiatives, the Australian Taxation Office (ATO) was given responsibility for implementing the Australian Business Number (ABN) and Australian Business Register (ABR) initiatives. The objective of the audit was to assess the administrative effectiveness of the ABN registration process and the ATO's implementation and management of the ABR.
The audit reviewed the Australian Taxation Office's fraud prevention and contol arrangements in relation to the Goods and Services Tax. The audit objective was to assess whether the ATO has implemented administratively effective GST fraud control arrangements, consistent with the Commonwealth Fraud Control Guidelines.
The objective of the audit was to determine whether the controls and measures employed by FaCS and Centrelink to deliver Parenting Payment Single (PPS) payments were effective and efficient. To achieve this, the audit focused on four key areas. These were:
the quality of performance measures used by FaCS and Centrelink;
the effectiveness of FaCS' methodology for estimating the levels of risk of incorrect payment to PPS customers and the impact of these incorrect payments on the integrity of program outlays;
the correctness of Centrelink's processing of reassessments; and
the improvements to preventive controls such as training, guidance material, and the Quality On-Line system.
The audit examined the Aged Care Standards and Accreditation Agency Ltd's management of the residential aged care accreditation process. The audit focused on the Agency's implementation of a process to meet its legislative responsibilities, its business operations, people management, budgeting practices, use of information, and its quality assurance processes.
The audit assessed DITR's and the ATO's administration of the R&D Tax Concession including review processes for registration and subsequent expenditure claims, by eligible companies. In particular, the audit focussed on measuring performance, risk management, and information systems including security and data integrity.
The objective of this audit was to assess whether DFAT had effective processes for issuing passports in Australia. In particular, the audit focussed on whether DFAT had effective strategies for managing passport services; provided quality client service; and had effective and secure processes for passport issue to entitled persons.
The audit assessed the operations of the four Northern Territory Land Councils which provide a range of services to Aboriginal people under the Aboriginal Land Rights (Northern Territory) Act 1976. The audit also assessed the Aboriginal and Torres Strait Islander Commision's (ATSIC) administration of the Aboriginals Benefit Account, which provides funding to the Land Councils under the same Act. The objectives of the audit were to assess:
whether the governance arrangements used by ATSIC and the Land Councils are appropriate;
whether ATSIC meets its legislative requirements concerning the Aboriginals Benefit Account in an effective and efficient way; and
whether the Land Councils are effective and efficient in managing their recourses to meet the objectives of the Aboriginal Land Rights (Northern Territory) Act 1976.
The audit examined whether the Department of Health and Ageing had the performance information necessary to administer the Australian Health Care Agreements. A strong focus of the audit was accountability for performance given the significant size of Commonwealth financial assistance, more than $29.6 billion over 5 years, provided to the States and Territories for the provision of health care services.
The audit examined the ATO's management of its relationship with tax practitioners (tax agents and the wider group of professionals working on taxation matters for clients). However, our main focus was the ATO's management of its relationship with tax agents because they are the core element of the tax practitioner grouping and their role is fundamental to the effective operation of the tax system. The objective of the audit was to assess how well the ATO manages its relationship with tax practitioners, focussing on selected ATO relationships with tax practitioners, in particular its regulatory relationship with tax agents, its service support relationship with tax agents and its relationship with tax agents and members of the wider tax practitioner group in the professional bodies as key stakeholders in tax administration.