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 2010–11)
Published: Wednesday 22 June 2011
Published
The objective of the audit was to assess the effectiveness of the ATO’s administration of DGR endorsements and associated arrangements.
Entity
Australian Taxation Office
Type of content
Performance audit (Auditor-General Report No. 50 of 2010–11)
Published: Tuesday 21 June 2011
Published
The objective of the audit was to assess the effectiveness of the services delivered through ATO shopfronts to individual and micro enterprise tax clients. Particular emphasis was given to the delivery of services to clients and planning and reporting processes for shopfront services.
Entity
Australian Taxation Office
Type of content
Performance audit (Auditor-General Report No. 49 of 2010–11)
Published: Tuesday 21 June 2011
Published
The objective of the audit was to assess the effectiveness of the ATO’s administration of the Fuel Tax Credits Scheme. Particular emphasis was given to the Fuel Scheme’s governance and reporting arrangements, risk management strategies and compliance management program.
Entity
Australian Taxation Office
Type of content
Performance audit (Auditor-General Report No. 38 of 2010–11)
Published: Wednesday 20 April 2011
Published
The objective of the audit was to assess the effectiveness of annual Certificate of Compliance processes for FMA Act agencies. To form a conclusion against the audit objective, the audit considered: Finance’s administration of the Certificate process at a whole-of-government level; selected agencies’ annual Certificate processes; and, the design and impact of the Certificate.
Entity
Across Agencies
Type of content
Performance audit (Auditor-General Report No. 31 of 2010–11)
Published: Thursday 24 February 2011
Published
The objective of the audit was to examine the Tax Office's administration of the Lost Members Register. In particular, the audit examined the Tax Office's governance arrangements for the LMR; its strategies for managing data quality; and its provision of access to LMR data. The audit also considered how the Tax Office's administration of the LMR has responded to recommendations made in the ANAO's earlier review (Audit Report No.17, 2005–06 Administration of the Superannuation Lost Members Register), relevant changes in funding and legislation supporting the LMR, as well as the Change Program.
Entity
Australian Taxation Office
Type of content
Performance audit (Auditor-General Report No. 20 of 2010–11)
Published: Tuesday 14 December 2010
Published
The objective of the audit was to assess the effectiveness of the Tax Office's administration of the wine tax.
Four key areas were examined in the audit: governance arrangements; interpretative assistance and advice; compliance approaches for Australian entities; and administering the rebate for New Zealand wine producers.
The ANAO conducted fieldwork in the Tax Office's Adelaide office between May and September 2010 and also held discussions with representatives from Customs, the Department of the Treasury (Treasury) and New Zealand Inland Revenue. The ANAO also consulted with representatives of wine producers, wholesalers, retailers, tax agents and key industry associations, seeking their views on elements of the Tax Office's administration of the wine tax.
Entity
Australian Taxation Office
Type of content
Performance audit (Auditor-General Report No. 11 of 2010–11)
Published: Thursday 30 September 2010
Published
The objective of the audit was to assess how well agencies had implemented the CPGs and relevant FMA legislation when undertaking Direct Source procurement.
The audit examined whether selected agencies had developed a sound procurement framework; appropriately classified procurement methods when meeting external reporting requirements; implemented the CPGs and relevant legislation when Direct Sourcing; and established effective procurement monitoring and review arrangements.
The ANAO selected four FMA Act agencies to provide a cross-section of the 104 agencies that reported procurement activity in AusTender in
2008–09. The agencies selected for audit were:
- the Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA);
- the Department of Innovation, Industry, Science and Research (Innovation);
- the Department of Veterans' Affairs (DVA); and
- the Australian Crime Commission (ACC).
The ANAO examined a stratified random sample of 645 procurements valued at $10 000 and over, across the four agencies. More detailed testing was undertaken for the 285 Direct Source procurements in the sample.
Entity
Across Agencies
Type of content
Performance audit (Auditor-General Report No. 6 of 2010–11)
Published: Tuesday 21 September 2010
Published
The objective of the audit was to assess the implementation of the Australian Taxation Office's Client Contact – Work Management – Case Management system (CWC). The audit examined four key areas that included:
- progress of the CWC against the endorsed Change Program business case;
- improvements to the productivity and efficiency of tax administration as a result of the implementation of the CWC;
- improvements to client experiences when dealing with the Tax Office as a result of the implementation of the CWC; and
- effects of the CWC implementation, including additional benefits achievable beyond its current capacity to further improve tax administration.
Entity
Australian Taxation Office
Type of content
Performance audit (Auditor-General Report No. 34 of 2008–09)
Published: Wednesday 20 May 2009
Published
The objective of the audit was to assess the administrative effectiveness of the Tax Office's strategies to address serious non-compliance. In conducting the audit, the ANAO examined the Tax Office's management framework and arrangements to deter, detect and deal with fraud and serious evasion.
Entity
Australian Taxation Office
Type of content
Performance audit (Auditor-General Report No. 33 of 2008–09)
Published: Wednesday 20 May 2009
Published
The objective of the audit was to assess the effectiveness of the Tax Office's administration of the PRRT. The Australian National Audit Office (ANAO) identified four key areas for review: general administration; compliance; promoting certainty in administering the PRRT; and governance arrangements.
Entity
Australian Taxation Office