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  • Australian National Audit Office

    The Auditor-General is an independent officer of the Parliament. Supported by the Australian National Audit OfficeExternal Link, the Auditor-General provides an independent assessment of public sector reporting, administration and accountability.

    For the ATO, this means that the ANAO conducts performance audits that examine the efficiency and effectiveness of our administration. Each year the ANAO also undertakes a financial statement audit that provides assurance that our financial report gives a true and fair view of our financial position.

    The ANAO adopts a consultative approach to developing its forward work program and includes stakeholders such as the Inspector-General of Taxation, the Commonwealth Ombudsman and the Commissioner of Taxation.

    Current ANAO audits

    There are currently two ANAO audits of the ATO underway. Further details are available at Link.

    • Addressing illegal phoenix activity – cross-entity audit with
      • Australian Border Force
      • Australian Securities and Investment Commission
      • Fair Work Ombudsman
      • Registered Organisations Commission Entity
      • Department of Home Affairs
      • Department of Jobs and Small Business
      • Department of the Treasury
    • Management of small business tax debt arising from compliance activities.

    ANAO reports 2017–18

    There were four performance audits specific to the ATO tabled in 2017–18. The complete audit reports are available at Link.

    • Costs and Benefits of the Reinventing the ATO Program – tabled 22 November 2017
    • Australian Taxation Office's Use of Settlements – tabled 13 December 2017
    • Unscheduled Taxation System Outages – tabled 20 February 2018
    • Compliance with Foreign Investment Obligations for Residential Real Estate (cross-entity audit with Department of the Treasury) – tabled 19 June 2018.

    ANAO reports 2016–17

    There were seven performance audits specific to the ATO tabled in 2016–17. The complete audit reports are available at Link.

    • Meeting Revenue Commitments from Compliance Measures – tabled 12 September 2016
    • Conduct of the External Compliance Assurance Process (ECAP) pilot – tabled 31 August 2016
    • Australian Taxation Office’s Implementation of Recommendations - tabled 9 February 2017
    • Cyber security Follow-up Audit (cross-entity with Department of Human Services and Department of Immigration and Border Protection) – tabled 15 March 2017
    • Child Support Collection Arrangements between the Department of Human Services and the Australian Taxation Office - tabled 15 May 2017
    • Managing Underperformance in the Australian Public Service – tabled 23 May 2017
    • myGov Digital Services (cross-entity with Department of Human Services and Digital Transformation Agency) – tabled 27 June 2017.
    Last modified: 20 Aug 2018QC 33431