Compliance program 2011-12

Goods and services tax (GST)

We will encourage taxpayers to self review their GST obligations by providing a range of education and assistance products - such as our governance and risk-management guide, our property interactive tool and other checklists and fact sheets. We work with tax agents and BAS agents to build willing participation and compliance by taxpayers with their GST obligations.

We will use reviews and audits to ensure businesses comply where we detect non-compliance with their GST obligations.

Sections within Small-to-medium enterprises

• Private groups
• Highly wealthy individuals
• Wealthy Australians
• $100 million - $250 million segment
• Employer obligations
• Lodgment compliance
• Trusts
• Phoenix arrangements
• Overseas interests and international dealings
• Division 7A
• Capital gains tax
• Foreign residents
• Capital and revenue losses
• Restructuring by professional firms
• Fringe benefits tax
• Taxation of financial arrangements (TOFA)
• Small business and general business tax break
• Goods and services tax (GST)
• Refund integrity
• Property
• Retirement villages
• Integrity of business systems
• Financial supplies
• International and cross-border transactions
• GST serious evasion
• Excise
• Excise equivalent goods
• Tax reporting of exports including excisable goods
• Wine equalisation tax
• Alternative fuels
• Superannuation
• Managing business tax debt