Management of the Tourist Refund Scheme
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The objective of this audit is to examine whether the Tourist Refund Scheme is being effectively administered, with the appropriate management of risks.
The ANAO proposes to examine:
- Do Department of Home Affairs and Australian Taxation Office systems and procedures support the effective administration of the Tourist Refund Scheme?
- Have the Department of Home Affairs and the Australian Taxation Office established suitable controls to identify and mitigate delivery risks?