The ATO should, in consultation with the community, develop and publish comprehensive materials on pre-lodgement compliance reviews. These materials should include advice regarding:
- what the ATO will and will not do during these compliance activities;
- the manner in which those activities will be conducted; and
- effective escalation processes where ATO officers do not meet these expectations.
We agreed with this recommendation and implementation was completed on 19 November 2013.
Following consultation with the Large Business Advisory Group and the Corporate Tax Association, we have published new material on pre-lodgment compliance reviews. We have published a high level overview of pre-lodgment compliance reviews in the Large Business Tax Compliance publication. We have also published detailed information about the pre-lodgment compliance review process in the publication Large business active compliance manual – income tax.
We have developed a set of effectiveness measures for pre-lodgment compliance reviews.