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  • Recommendation 8.1

    The IGT recommends that:

    1. the checklist in Appendix 12 of this report should be incorporated into the ATO’s compliance risk assessment tool design processes; and
    2. the ATO’s Enterprise Risk Management Framework consider risk premium compliance costs as a type of taxpayer compliance cost.

    ATO response

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

      Last modified: 02 Apr 2015QC 44737