4 Limitations

The ATO randomly selected cases for review from their national list of debt management files. IPS had no input into the selection process and provides no assurance that the sample or the conclusions drawn are representative of the full population of case files.

Reviews were based solely on information provided to IPS by the ATO. IPS did not independently audit or verify the information and has relied on the ATO’s assurance that the information provided is a comprehensive and accurate record of all correspondence. Our engagement did not constitute an audit or review in accordance with Australian Auditing Standards and accordingly no such assurance or opinion is provided in this report.

Our review was limited to checking to see whether ATO staff had made assessments of financial information and viability when required. IPS did not review the correctness or validity of any such assessments.

In answering the review questions, it is noted that correspondence with the taxpayer includes correspondence via the taxpayer’s authorised tax agent or lawyer.

Please note the assessment context outlined in section 2. The findings and conclusions reached in the review are subjective. It may be possible that a different finding could be drawn from a review of the same file.