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Publications

Browse our range of publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.

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Publications

Search the catalogue of published ANAO reports and guides

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7 items found
103060120
Type of content 
Performance audit  (Auditor-General Report No. 62 of 2002–03)
Published: Monday 30 June 2003
Published

Management of Selected Aspects of the Family Migration Program

The objectives of the audit was to examine the effectiveness and efficiency of DIMIA's decision-making processes and management systems for delivering the parent and partner aspects of the family stream of the Migration Program.

The family stream of Australia's Migration Program enables the reunion of immediate family members of Australian citizens, permanent residents or eligible New Zealand citizens. It consists of four main categories;

  • Partner;
  • Child;
  • Parent; and
  • Other family.
Expand
Entity 
Department of Immigration and Multicultural and Indigenous Affairs
Sector 
Immigration
Indigenous
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 59 of 2002–03)
Published: Friday 27 June 2003
Published

Administration of Australian Business Number Registrations

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.

Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 57 of 2002–03)
Published: Wednesday 25 June 2003
Published

Administration of the Payment of Tax by Non-Residents

The audit reviewed the Australian Taxation Office's administration of the payment of tax by non-residents. The audit objectives were to:

  • provide Parliament with assurance about how efficiently and effectively the ATO administers the payment of tax in respect of non-residents;
  • identify any scope for more effective and efficient administration of the function; and
  • identify any opportunities for the cost-effective collection of additional revenue.
Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 55 of 2002–03)
Published: Tuesday 24 June 2003
Published

Goods and Services Tax Fraud Prevention and Control

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.

Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 48 of 2002–03)
Published: Monday 16 June 2003
Published

Indigenous Land Corporation - Operations and Performance Follow - up Audit

In 2000, the ANAO tabled Audit Report No 49 1999-2000, Indigenous Land Corporation operations and performance. The 2000 audit made nine recommendations for improvement. This follow-up audit examined the Indigenous Land Corporation's implementation of the recommendations of the 2000 audit.

Expand
Entity 
Department of Immigration and Multicultural and Indigenous Affairs
Sector 
Immigration
Indigenous
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 40 of 2002–03)
Published: Tuesday 22 April 2003
Published

R&D Tax Concession

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.

Expand
Entity 
Australian Taxation Office; Department of Industry Tourism and Resources
Sector 
Industry
Taxation
Tourism
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 19 of 2002–03)
Published: Monday 2 December 2002
Published

The Australian Taxation Office's Management of its Relationship with Tax Practitioners

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.

Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report

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