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The objective of the audit was to assess the effectiveness of the Department of Immigration and Border Protection’s (DIBP) management of compliance with visa conditions. To form a conclusion against this objective, the ANAO assessed whether DIBP:
effectively manages risk and intelligence related to visa holders’ non-compliance with their visa conditions;
promotes voluntary compliance through targeted campaigns and services that are appropriate and accessible to the community;
conducts onshore compliance activities that are effective and appropriately targeted; and
has effective administrative arrangements to support visa holders’ compliance with their visa conditions.
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.
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.