• Australian National Audit Office

    The Australian National Audit Office (ANAO) tabled three performance audits specific to the ATO and two cross-agency audits involving the ATO. The complete audit reports are available at anao.gov.auExternal Link

    Details of the ANAO's financial audits of the ATO are in Part 5 of this report.

    Table 4.7 ANAO reports, 2012–13

    Report

    Summary

    ANAO audit report no 33: The Regulation of Tax Practitioners by the Tax Practitioners Board

    The objective of this audit was to assess the effectiveness of the Tax Practitioners Board's implementation and administration of the regulatory arrangements for tax agents under the Tax Agent Services Act 2009.

    The ANAO made three recommendations aimed at improving the Tax Practitioners Board's administrative arrangements and regulatory assurance function.

    The three recommendations were directed at the Tax Practitioners Board.

    ANAO audit report no 34: Preparation of the Tax Expenditures Statement

    The objective of the audit was to assess the extent to which we and the Treasury have implemented the ANAO's recommendations from Audit Report No. 32.

    The ANAO recommended that we and the Treasury review and standardise our internal methodology for allocating reliability ratings to tax expenditure items.

    We accepted the recommendation made.

    ANAO audit report no 44: Management and Reporting of Goods and Services Tax and Fringe Benefits Tax Information

    The objective of the audit was to assess the effectiveness of our management and reporting of selected information on goods and services tax and fringe benefits tax.

    The ANAO made three recommendations to strengthen the management and reporting of information.

    We agreed with the three recommendations made.

    ANAO audit report no 51: Management of the Australian Taxation Office's Property Portfolio

     

    The objective of the audit was to assess the effectiveness of our management of our property portfolio.

    Overall, the ANAO found that since 2009, we have implemented a number of administrative and operational changes and initiatives to strengthen the management of our property portfolio.

    We agreed with the one recommendation made for the ATO and supported the recommendation made to the Department of Finance and Administration.

    ANAO audit report no 52: Management of Debt Relief Arrangements

     

    The objective of the audit was to assess the effectiveness of our management of the arrangements for taxpayers' debt relief.

    Overall, the ANAO found our management of debt relief arrangements is generally effective, given the volume of transactions and the extent of the need to have regard to taxpayers' personal circumstances.

    We agreed with the two recommendations made.

      Last modified: 10 Oct 2014QC 42607