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The objective was to assess the extent to which staff reductions have been managed in a sound strategic and cost-effective manner consistent with the Government's guidelines and the ANAO's 1996 better practice guide Managing APS Staff Reductions. The audit focussed on 3 agencies - the Australian Taxation Office, the former Department of Primary Industry and Energy, and the former Department of Transport and Regional Development. The ANAO found that the majority of staff reductions were achieved through retrenchment rather than natural attrition; and that decisions on the number of retrenchments were not always supported by an assessment of the impact of the reductions on the agencies' abilities to conduct their business.
The purpose of the report was to report to the Parliament on how effectively and efficiently the Australian Taxation Office administers the Tax File Number System, and to identify opportunities for improvement of that system. The ANAO developed a methodological framework for the evaluation of the efficiency and effectiveness of the ATO's administration of the TFN system. The framework examined the TFN system; individuals and their TFNs; TFN withholding tax arrangements; and TFN information matching.
The objective of the audit was to assess key aspects of the Australian Taxation Office's administration of the PAYE system in relation to employers' remittances and to identify opportunities for improvement. The audit focussed on four areas:
remittance monitoring, especially managing late remittances;
follow-up action for end of year reconciliation, including discrepancies;
handling compliance intelligence gained from the public; and
The objective of the audit was to ascertain and report to Parliament on the Australian Taxation Office's administration of the Fringe Benefits Tax and to identify opportunities for improvement. The ANAO identified five key issues relevant to the effective administration of FBT:
knowledge of the taxpayer base;
education of taxpayers;
client service - advice handling;
other enforcement activities - audits and reviews; and
the systems required to support the administration of FBT, including staff skills and training information systems.
The audit reviewed six budget-funded agencies (Australian Customs Service, Australian Taxation Office, Centrelink, Department of Defence, Department of Education, Training and Youth Affairs, and Department of Immigration and Multicultural Affairs) and two off-budget entities (Airservices Australia and Reserve Bank of Australia). The ANAO also examined the Office for Government Online's (OGO, formerly the Office of Government Information Technology, or OGIT) whole-of-government coordination of the Commonwealth's Year 2000 efforts.
The objective of the audit was to ascertain and report to the Parliament on the ATO's administration of PPS and to identify opportunities for improvement. Four key compliance issues were identified: reporting PPS income, claiming PPS credits, remitting PPS income, claiming PPS credits, remitting PPS deductions, and managing PPS exemptions and variations. In addition, the following key aspects were considered: PPS risk assessments, coordination of PPS administration between the Small Business Income and Withholding & Indirect Taxes business lines, and PPS compliance project performance information.
This is a follow-up audit to Audit Report No. 16, 1995-1996, Assessable Government Industry Assistance. This audit examined whether the Australian Taxation Office (ATO) had implemented the appropriate balance of compliance strategies to ensure that Australian Government Industry Assistance (AGIA) is adequately identified, disclosed to the ATO, and the revenue collected in an efficient and administratively effective manner. The objective of this audit was to report on the action taken by the Australian Taxation Office in addressing the recommendations of the 1996 Audit Report.
The purpose of the audit was to examine the environmental management mechanisms in place across some of the major Commonwealth land management and oversighting entities. In particular, the audit examined Commonwealth environmental management practices to identify current strengths and weaknesses, and provide a framework and direction for the adoption of better practice and continuous improvement. The audit has not been designed to judge past Commonwealth performance using current environmental standards and practices. Rather, the audit focused on encouraging the development of better practice by illustrating the implications and lessons learned from past and present practices.
Department of Communications, Information Technology and the Arts; Department of Defence; Department of Transport and Regional Development; Department of Administrative Services; Department of Environment, Sport and Territories
This is a report of an audit by the ANAO of the Australian Taxation Office's Income Matching System (IMS). The IMS is a computer-based system which identifies discrepancies between information in tax returns and external data. The main income types covered are dividends, interest, wages and salaries, pensions and benefits and prescribed payments. It also generates unmatched data and cases where assessments have not yet been issued.