This audit would examine whether the Australian Taxation Office (ATO) is effectively managing the lodgment of documents by taxpayers, businesses, accountants and superannuation entities.
The tax and superannuation systems rely on these parties regularly providing the ATO with information about their affairs to support payments to the ATO, keep records up to date, and encourage engagement and compliance. Ongoing lodgment, regardless of whether an entity owes money to the Australian Government, underpins long-term compliance.
The audit would examine lodgment rates, timeliness of lodgments, ATO strategies to encourage compliance, and the management of non-compliance.
Work program portfolio
This potential performance audit is featured in 1 annual audit work program portfolio: