Compliance essentials

'Compliance essentials' provides information for tax professionals on compliance program, information matching system (IMS), industry information, work related expenses and audit statistical sampling guidelines.

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Basic topics

Compliance program

Tax avoidance & schemes

Advanced topics

Capital gains tax

Statistical sampling guidelines

Work related expenses

Cash economy

Audit statistical sampling guidelines

The audit statistical sampling guide aims to reduce the time and resources required to audit taxpayers.

Capital gains tax (CGT) checklist overview

Information for tax agents about using, and printing, the capital gains tax checklist which will help them to assess possible CGT implications for their clients.

Audit statistical sampling guidelines

The audit statistical sampling guide aims to reduce the time and resources required to audit taxpayers.

Capital gains tax (CGT) checklist overview

Information for tax agents about using, and printing, the capital gains tax checklist which will help them to assess possible CGT implications for their clients.

Compliance program

Our compliance program explains our approach to managing Australia's revenue system.

Compliance program 2011-12

Outlines approaches, compliance risks and treatments for 2011-12.

Compliance program 2012-13

Outlines approaches, compliance risks and treatments for 2012-13.

Good governance and promoter penalty laws

Good governance practices help tax advisers to manage their tax risks, including promoter penalty risks.

Identity crime and fraudulent tax returns

How to detect potentially fraudulent client behaviour.

Personal living expenses

This guide explains the importance we place on examining taxpayers' household expenditure when seeking to identify omitted cash income in the course of reviews or audits.

Promoter penalty laws: Practice statements

The processes and principles we follow in applying the promoter penalty laws, including how we determine the appropriate action to take against promoters (ranging from accepting a voluntary undertaking to applying to the Federal Court for an injunction or the imposition of a civil penalty).

Recognising, rejecting and reporting tax avoidance schemes

Information on good governance and managing promoter penalty risks, including what to do if your client asks about or is involved in a potential tax avoidance scheme.

Reduce the risk of refund fraud in your practice

Regularly reviewing your internal procedures and security controls may reduce the potential for you or your staff being unknowing accomplices to refund fraud.

WRE guide for tax agents

This work related expenses (WRE) guide has been designed to provide tax agents with information about the rules for claiming work related expenses and to help clarify the written evidence we may request during a review or audit.

Compliance program

Our compliance program explains our approach to managing Australia's revenue system.

Compliance program 2011-12

Outlines approaches, compliance risks and treatments for 2011-12.

Compliance program 2012-13

Outlines approaches, compliance risks and treatments for 2012-13.

Good governance and promoter penalty laws

Good governance practices help tax advisers to manage their tax risks, including promoter penalty risks.

Identity crime and fraudulent tax returns

How to detect potentially fraudulent client behaviour.

Promoter penalty laws: Practice statements

Recognising, rejecting and reporting tax avoidance schemes

Information on good governance and managing promoter penalty risks, including what to do if your client asks about or is involved in a potential tax avoidance scheme.

Reduce the risk of refund fraud in your practice

Regularly reviewing your internal procedures and security controls may reduce the potential for you or your staff being unknowing accomplices to refund fraud.

Personal living expenses

This guide explains the importance we place on examining taxpayers' household expenditure when seeking to identify omitted cash income in the course of reviews or audits.

WRE guide for tax agents