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  • Review of ATO decisions to enforce insolvency – July 2015

    You can download this publication in Portable Document Format (PDF) – download 2015 Insolvency Review – Overarching Report – July 2015 (PDF, 104KB)This link will download a file.

    1 Executive Summary

    • This report was prepared by PricewaterhouseCoopers (PwC) in respect of its engagement by the Australian Taxation Office (the Tax Office) to independently review 80 insolvency cases selected randomly by the Tax Office on a national basis.
    • The objective of the review was to provide an independent view as to whether the Tax Office’s insolvency actions are in accordance with legal requirements and ATO policy, in particular the content and direction of relevant Tax Office Practice Statement Law Administration policies (see section 2 for more details).
    • The review involved an assessment against three specific questions that were determined by the Tax Office in relation to the legal recovery actions of the Tax Office in its management of insolvency cases.
    • The three insolvency case questions were answered positively in all 80 case file reviews.
      Last modified: 10 Feb 2017QC 46724