The objective of the audit was to assess key aspects of the Australian Taxation Office's administration of the PAYE system in relation to employers' remittances and to identify opportunities for improvement. The audit focussed on four areas:

  • remittance monitoring, especially managing late remittances;
  • follow-up action for end of year reconciliation, including discrepancies;
  • handling compliance intelligence gained from the public; and
  • ATO compliance projects.