Compliance program 2011-12

Understanding registered agents

We will improve our understanding of the population of registered agents and how their behaviours influence the willing participation of others. We are improving our ability to profile a registered agent's practice, based on a risk assessment of demonstrated behaviour.

Working with key stakeholders, we will develop a framework differentiating our approach to them based on likelihood and consequences of risk. This will guide our decisions and response to registered agent behaviours. This will allow us to develop tailored information products and services, and better target our compliance approaches.

Sections within Tax practitioners

• Understanding registered agents
• Lodgment program performance
• Small business benchmarks
• Encouraging compliance
• Superannuation intermediaries