Browse our range of publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
Type of content
Performance audit (Auditor-General Report No. 52 of 2012–13)
Published: Tuesday 25 June 2013
Published
The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s administration of debt relief arrangements.
Entity
Australian Taxation Office
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 51 of 2012–13)
Published: Monday 24 June 2013
Published
The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s management of its property portfolio.
Entity
Australian Taxation Office
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 44 of 2012–13)
Published: Thursday 13 June 2013
Published
The objective of the audit was to assess the effectiveness of the Australian Taxation Office's (ATO) management and reporting of selected information relating to the goods and services tax and the fringe benefits tax.
Entity
Australian Taxation Office
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 33 of 2012–13)
Published: Wednesday 8 May 2013
Published
The objective of the audit was to assess the effectiveness of the Tax Practitioners Board's implementation and administration of the regulatory arrangements for tax practitioners under the Tax Agent Services Act 2009.
Entity
Australian Taxation Office; Tax Practitioners Board
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 30 of 2012–13)
Published: Wednesday 1 May 2013
Published
The objective of the audit was to assess the effectiveness of Customs and Border Protection’s arrangements for managing the safe and secure storage and disposal of detained goods.
Entity
Australian Customs and Border Protection Service
Type of content
Performance audit (Auditor-General Report No. 27 of 2012–13)
Published: Tuesday 9 April 2013
Published
The audit objective was to assess the effectiveness of DIISTRE’s administration of the Research Block Grant schemes. The department’s performance was assessed against the following criteria:
- the schemes are effectively planned and administered;
- the processes and systems used for calculating and distributing funds reflect the allocation criteria specified for each scheme; and
- compliance with scheme guidelines is monitored and scheme performance and contribution to the broader goals of the RBG program is assessed.
Entity
Department of Industry, Innovation, Climate Change, Science, Research and Tertiary Education
Type of content
Performance audit (Auditor-General Report No. 21 of 2012–13)
Published: Monday 11 February 2013
Published
The objective of the audit was to assess the effectiveness of DIAC’s management of individual management services provided to people in immigration detention.
Entity
Department of Immigration and Citizenship
Type of content
Performance audit (Auditor-General Report No. 52 of 2006–07)
Published: Thursday 28 June 2007
Published
This is the first of two audit reports concerning the Tax Office's administration of SMSFs pursuant to the provisions of the Superannuation Industry (Supervision) Act 1993.
This audit report examines the efficiency and effectiveness of the Tax Office's approach to regulating and registering self managed superannuation funds. Specifically the ANAO examined the:
- Environment in which SMSFs operate, including the Tax Office's regulatory roles and responsibilities;
- Tax Office's governance of its SMSF regulatory role; and
- Systems, processes and controls the Tax Office uses to register SMSFs, and enforce the lodgement of fund income tax and regulatory returns.
Entity
Australian Taxation Office
Type of content
Performance audit (Auditor-General Report No. 50 of 2006–07)
Published: Tuesday 26 June 2007
Published
The objective of the audit was to assess the effectiveness of procedures and processes used by DEST and the ATO to record HECS–HELP student loans. To achieve this, the ANAO assessed the performance of DEST and the ATO against three criteria as follows:
- DEST monitored student contributions set by higher education providers for consistency with Australian Government policy;
- DEST paid HECS–HELP advance payments to higher education providers based on sound estimates, and recorded, reconciled and reported these payments; and
- the ATO has established procedures and processes to correctly record HECS–HELP loans against student tax records.
Entity
NO-DEPTS-LISTED
Type of content
Performance audit (Auditor-General Report No. 49 of 2006–07)
Published: Monday 25 June 2007
Published
The objective of the audit was to assess the management practices undertaken by APS agencies to achieve value for money and transparency in dealing with contracts for non-APS workers. The focus of the audit was on circumstances where agencies had a significant reliance on a non-APS workforce to assist in achieving their core functions. Regular reporting by agencies of expenditure on non-APS workers was outside the scope of this audit.
Entity
NO-DEPTS-LISTED