The objective of this audit is to examine whether the Tourist Refund Scheme is being effectively administered, with the appropriate management of risks.

Audit criteria

The ANAO proposes to examine:

  1. Do Department of Home Affairs and Australian Taxation Office systems and procedures support the effective administration of the Tourist Refund Scheme?
  2. Have the Department of Home Affairs and the Australian Taxation Office established suitable controls to identify and mitigate delivery risks?