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Australian Taxation Office’s management and oversight of fraud control arrangements for the administration of the Goods and Services Tax

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The objective of this audit is to assess the effectiveness of the Australian Taxation Office’s management and oversight of fraud control arrangements for the administration of the Goods and Services Tax (GST).
Audit criteria
The ANAO proposes to examine:
- Has the Australian Taxation Office (ATO) implemented strategies to prevent fraud of GST?
- Has the ATO implemented strategies to detect and respond to GST fraud?
- Has the ATO implemented arrangements to oversight, monitor and report on fraud control arrangements for the administration of GST?