Browse our range of publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
The ANAO's purpose was to ascertain:
- whether the enhanced investigatory powers had improved the Commission's ability to investigate and prosecute fraud and other offences against Health Legislation; and
- whether the Commission had used the powers with integrity, in a professional manner and in accordance with the legislation.
This audit focused on tax compliance strategies aimed at rebates paid under the Diesel Fuel Rebate Scheme (DFRS) administered by the Australian Customs Service.
This is a report of an audit by the ANAO of the Australian Taxation Office's Income Matching System (IMS). The IMS is a computer-based system which identifies discrepancies between information in tax returns and external data. The main income types covered are dividends, interest, wages and salaries, pensions and benefits and prescribed payments. It also generates unmatched data and cases where assessments have not yet been issued.