The  objective of this audit is to assess whether the Australian Taxation Office (ATO) and the Department of Agriculture and Water Resources (DAWR) have  effectively administered the Farm Management Deposits (FMD) Scheme.

Audit criteria

The ANAO proposes to examine whether:

  • the policy changes introduced to the FMD Scheme effective 1 July 2016 were established on a sound basis to help achieve the Scheme’s objectives; and
  • effective risk identification and compliance strategies are in place to support the integrity of the FMD Scheme.

One of the sub-criteria is to examine whether the ATO and the Treasury used appropriate data to estimate the potential tax revenue forgone as a result of the policy changes introduced from 1 July 2016.

Contribute to this audit

The ANAO welcomes members of the public contributing information for consideration when conducting performance audits. Performance audits involve the independent and objective assessment of the administration of an entity or body’s programs, policies, projects or activities. They also examine how well administrative support systems operate.

The ANAO does not have a role in commenting on the merits of government policy but focuses on assessing the efficient and effective implementation of government programs, including the achievement of their intended benefits.

The audit you have selected is currently collecting audit evidence and is seeking input from members of the public. We particularly value information that deals with significant matters or insights into the administration of the subject of this audit. Information can be submitted either by uploading a file, or by entering your information into the comments box below.

While your contribution will be considered, and handled with care, you will not automatically receive feedback about your contribution. However, if you provide your contact details, you may be contacted regarding your contribution.

Please note that contributions are intermittently monitored. We aim to consider all contributions within 14 days of receipt.

We anticipate accepting contributions to this audit until Friday 1 March 2019.

Files must be less than 20 MB.
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