The ATO should continue consultation with the tax profession to identify strategies to achieve a more constructive relationship. Such consultation should include discussions on whether the use of a risk differentiation system is appropriate and if so how it should be implemented.
We agreed in principle with this recommendation and implementation was completed on 19 November 2013.
We consulted with tax professionals at the ATO Tax Practitioner Forum. We also held an out of session meeting for further discussions about our approach to risk differentiation. We have published content about our risk differentiation approach to tax practitioners under ‘Tax professionals’ in Compliance in focus 2013-14.