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Taxation rulings are a key mechanism used by the Australian Taxation Office (ATO) to disseminate the Commissioner of Taxation's interpretative advice on Australian taxation law. The objective of the audit was to:
report to Parliament on the operation of the ATO's administration of taxation rulings (public, private and oral rulings); and where appropriate, make recommendations for improvements, having regard to considerations of: efficiency and effectiveness of the ATO's administration of the rulings system, particularly in relation to the achievement of the objectives set by Parliament for the rulings system; the ATO's systems' capacity to deliver consistency and fairness for taxpayers; and good corporate governance, including the control framework.
The objectives of the audit were to:
- evaluate the extent to which the Government's sale objectives were achieved, with a focus on those objectives relating to the optimisation of sale proceeds and minimisation of risk to the Commonwealth;
- examine the effectiveness of the management of the sale process to ensure the Commonwealth received fair value; and
- within the context of broader Commonwealth debt management considerations, assess the application of the sale proceeds to repaying Commonwealth debt and the extent to which public debt interest payments may be reduced.
The audit objective was to assess whether selected entities effectively implemented agreed recommendations from Auditor-General Report No. 25 2019–20 Aboriginal and Torres Strait Islander Participation Targets in Major Procurements.
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The audit reviewed the effectiveness of HIC's approach to customer service delivery to the Australian public as customers of Medicare. The primary issues examined were whether: . HIC manages its customer service delivery performance effectively;
- HIC's approach to people management adequately supports customer service delivery;
- HIC obtains adequate information from customers on their needs, expectations, and perceptions of HIC's service delivery; and
- HIC provides adequate information to customers on its services and on the service standards that customers should expect.
The objective of this audit was to assess the effectiveness of the Department of Health and Aged Care’s (DHAC) performance management of the Primary Health Network program.
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The objective of this audit was to assess whether the design and administration of the Adult Migrant English Program was effective.
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The objective of this audit was to examine the extent to which Australian Government entities have implemented the Digital Continuity 2020 policy, and how effectively the National Archives of Australia is monitoring, assisting, and encouraging entities to meet the specified targets of the policy.
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In 1997-98, the ANAO audited the Child Support Agency (CSA), making 12 recommendations to improve its operational performance. A related report by the Joint Committee of Public Accounts and Audit supported the general findings of the ANAO audit and reinforced three ANAO recommendations in its own report. The audit examined client service in the CSA by following-up the CSA's implementation of the recommendations contained in these two previous reports and more broadly assessing whether the CSA had improved the management and delivery of its client service sine the previous ANAO audit.
The objective of the audit was to assess the Department of Social Services’ (Social Services) implementation and evaluation of the Cashless Debit Card trial.
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The audit objective was to assess the effectiveness of the administration of the Higher Education Loan Program (HELP) debts and repayments.
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