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  • GST governance, data testing and transaction testing guide

    The GST Governance, Data Testing and Transaction Testing Guide is a guidance document for the ATO's:

    • Top 100 GST assurance program
    • Top 1,000 GST assurance program
    • Top 1,000 combined assurance program.

    The guide explains how to self-review your GST governance and conduct regular data testing to ensure correct reporting for GST. It can be accessed online by taxpayers and advisors via the ATO legal database.  

    In a GST assurance review the ATO looks for assurance that:

    • GST controls within your tax control framework exist, are designed effectively and are working in practice
    • no GST risks we have flagged to the market are present
    • the GST outcomes of atypical, new or large transactions are appropriate
    • we can understand and explain the various streams of economic activity and how they are treated for GST which may include applying the GST analytical tool (GAT).

    You should review your GST systems and records to check you have not made any mistakes before a GST assurance review with the ATO and let us know if you want to make a voluntary disclosure.

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    Last modified: 20 Nov 2020QC 64203