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  • Recommendation 3.10

    The IGT recommends that the ATO:

    1. make the pre-lodgment compliance review (PCR) framework guide publicly available as a part of either the large business compliance manual or large business and tax compliance (LBTC) booklet;
    2. disclose the risk categories more fully, including any sub-categorisations of the key taxpayer segment, in RDF notification letters and in the LBTC booklet;
    3. ensure that the compliance burden of PCRs are graduated according to differing levels and mixes of inherent risk, behavioural risk and information confidence and cost factors; and
    4. update the LBTC booklet to indicate that audits may still be applicable to manage legacy issues even where the taxpayer is a key taxpayer.

    ATO response

    We agreed with this recommendation and it is currently in progress.

      Last modified: 02 Apr 2015QC 44737