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The objective of the audit was to assess DIMIA's management of offshore measures to prevent and detect unlawful entry, and to identify opportunities for improvement. The audit did not cover the processing arrangements, referred to as the Pacific Strategy, introduced as part of the legislative changes in September 2001. Nor did it cover the range of measures use for prevention and detection at the border and on shore. As DIMIA is the lead agency responsible for the development of immigration policy, the audit focussed in the administrative effectiveness of the governance framework used by the department to implement and to support the achievement of Government strategies to prevent unlawful entry to Australian Territory.
The objective of the audit was to determine whether DIMIA's workforce planning systems are effectively supporting human resource management practices, which contribute to the efficient and effective achievement of project outcomes.
Although the audit examined broader aspects of the ATO's administration (such as, tobacco excise governance arrangements, intelligence capability and compliance and investigations activities), we placed particular emphasis on the strategies used by the ATO to address the proliferation of chop-chop (Australian grown tobacco sold illicitly in a chopped up form for $80 to $100 per kilogram. In comparison, 50 grams of legal roll-you-own tobacco costs around $16 i.e. $320 per kilogram) in the Australian markets, as it is an area of major risk to tobacco excise revenue.
The 30 per cent Private Health Insurance Rebate is a financial incentive for individuals to purchase health insurance cover. The rebate provides for a reimbursement or discount of 30 per cent of the cost of private health insurance. It is available to all Australians who are eligible for Medicare and have private health insurance. The objective of the audit was to determine the effectiveness of Commonwealth Government agencies administration of the rebate.
The Australian Taxation Office (ATO) established a task force in 1996 to develop a greater understanding of the factors involved and to devise a coordinated approach in dealing with the cash economy. The objective of the performance audit was to report to Parliament on the ATO's progress in addressing the cash economy, including its monitoring and reporting of outcomes. The audit focused on the ATO's implementation of its Cash Economy Task Force recommendations in the light of the tax reform that has taken place over the last two years.