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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 & Taxation Ombudsman, the Commonwealth Ombudsman and the Commissioner of Taxation.

    Current ANAO audits

    There are currently three ANAO audits of the ATO underway.

    • Management of the Tourist Refund Scheme – cross-entity audit with Department of Home Affairs
    • Tax Avoidance Taskforce: Meeting Budget Commitments
    • Establishment and use of IT related procurement panels – cross entity audit with:
      • Australian Electoral Commission
      • Department of Home Affairs
      • Department of Industry, Innovation and Science
      • Department of Infrastructure, Transport, Cities and Regional Development
      • Digital Transformation Agency
      • Services Australia

    ANAO reports 2018–19

    There were three performance audits specific to the ATO tabled in 2018–19.

    • Addressing illegal phoenix activity – tabled 29 March 2019
    • Management of small business tax debt arising from compliance activities – tabled 30 May 2019
    • Farm Management Deposit Scheme – tabled 26 June 2019

    ANAO reports 2017–18

    There were four performance audits specific to the ATO tabled in 2017–18.

    • 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.

    See also:

    Last modified: 14 Aug 2019QC 33431