The objective of this audit is to assess the effectiveness of the Australian Taxation Office’s arrangements for identifying and reducing the income tax gap for individuals not in business.

Audit criteria

The ANAO proposes to examine:

  • Does the Australian Taxation Office (ATO) use appropriate methods for identifying the tax gap?
  • Has the ATO implemented risk-based strategies for reducing the tax gap?
  • Does the ATO assess the effectiveness of its strategies for reducing the tax gap?

Work program portfolio

This in-progress Performance audit is featured in 1 annual audit work program portfolio:

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