Fraud control and the prosecution process

Corporate management practice statement

This corporate management practice statement (CMPS) is issued under the authority of the Commissioner and must be read in conjunction with PS CM 2003/01. CMPSs are endorsed corporate policy and must be followed by Australian Taxation Office (ATO) personnel. Both ongoing and non-ongoing employees must comply with this CMPS, unless otherwise stated. Any direction given in a CMPS is a direction for the purposes of section 13(5) of the Public Service Act 1999. Contractors and others providing services to the ATO may also need to comply with this CMPS. Refer to the scope section of the CMPS for guidance. In circumstances where the anticipated impact is likely to result in unintended consequences, the matter must be referred to Corporate Relations.

Policy owner

The Deputy Commissioner, Serious Non Compliance.

Scope

This policy applies to all ATO personnel. ATO personnel include our staff, employees and officers. Personnel also include contractors where their agreements or contract states that they will comply with ATO policies.

No business line, work team or individual is to duplicate, repeat or restate this policy by developing policy adaptations. Where developing guidelines, work instructions or other tools they must be consistent with this policy. Such instructions must include a link and reference to this policy. The underlying intent of the policy must be maintained, and must include a link and reference to this policy. Prior to developing guidelines, work instructions, or other tools ATO personnel must contact the area listed under more information.