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  • 4 Limitations

    • PwC was advised that the Tax Office’s selection of cases for review was on a random basis from a national list of debt management files on the Tax Office systems. PwC had no input into the selection process. There are inherent risks in drawing conclusions from a random sample. The sample may not be representative of the entire population.
    • Reviews were based on electronic (Microsoft Excel and Adobe Reader) files prepared by the Tax Office for each case. The files comprised notes of communication and correspondence between the taxpayer and Tax Office extracted by the Tax Office from its electronic case management systems. PwC cannot guarantee that it has considered all necessary information and issues, particularly if these were not included in the electronic case files that were provided. The information provided has not been audited or verified in any way by PwC and we are unable to provide assurance that these provide a comprehensive and accurate record of all correspondence. Our engagement did not constitute an audit or review in accordance with Australian Auditing Standards and accordingly no such assurance or opinion is provided in this report.
    • Where case notes indicated that financial information was provided by taxpayers in order to support their viability and ability to service the tax debt, PwC did not undertake an assessment of that information or the viability of the taxpayer. PwC reviewed whether the Tax Office assessed the financial information and viability of the taxpayer, but PwC did not review the validity or correctness of that assessment.
    • In answering the three questions, it is noted that correspondence with the taxpayer includes via the taxpayer’s authorised tax agent or lawyer.
    • Please note the assessment context outlined in section 2.4. The findings and conclusions reached in the review are subjective. It may be possible that a different finding could be drawn from a review of the same file.

    See also:

    Review of ATO decisions to enforce insolvency – August 2014

      Last modified: 10 Feb 2017QC 46724