Compliance program 2011-12

Risk management

We take a risk-management approach to compliance and are increasing our efforts to differentiate our engagement with taxpayers based on our view of their relative likelihood of non-compliance and the consequences of their behaviour.

We will verify compliance via risk reviews and audits where we believe the likelihood of non-compliance is higher and we will also seek assurance that compliance is occurring where the consequences are relatively high.

Sections within Our compliance program

• Our general approach
• Our compliance model
• Risk management