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  • Recommendation 6.1

    The ATO should improve the robustness of correspondence audit penalty decisions by, for example, providing clearer staff guidance on the specific types of evidence which would tend to indicate the application of different penalties.

    ATO response

    We agreed with this recommendation and implementation was completed on 20 June 2014.

    A review of correspondence audit cases was completed, incorporating cases which had been through our Integrated Quality Framework, objection process and standard approval processes.

    As a result, a tailored penalty training session was produced, which:

    • focuses on the application of different levels of penalty
    • provides examples and uses practical scenarios of behaviours and specific evidence that staff should review and document in making any penalty decision.

    The training module will be an ongoing reference tool for compliance staff. There are penalty review panels in each site to provide further guidance, support and mentoring to staff, with representatives from all APS levels.

      Last modified: 25 Oct 2019QC 42955