Recommendation 4.2

The IGT recommends that the ATO:

  1. ensure all ATO risk guides contain:
  1. an explanation of the ATO’s risk hypothesis;
  2. explanations of any applicable false positives; and
  3. an indication of the types information that the compliance officer should be seeking from the taxpayer to determine the presence of a risk.

2.publish additional information on the risk factors currently listed in the publication Tax compliance for small-to-medium enterprises and wealthy individuals such as the risk hypothesis and the indicators used to determine the presence of risk.

ATO response

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

    Last modified: 02 Apr 2015QC 44737