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  • Top 1000 Tax Performance Program and Advance Pricing Arrangements - timing of streamlined assurance reviews

    Under the Top 1000 tax performance program we review the income tax affairs of those large public and multinational groups with turnover above $250 million that we do not engage with through pre-lodgment compliance reviews or annual compliance arrangements.

    The timing of Top 1000 reviews is determined by a number of factors including other engagements with the ATO. We are starting to align the timing of our Top 1000 reviews with our activities under our Advance Pricing Arrangement (APA) program to minimise potential duplication between the programs.  

    If you are within the scope of the Top 1000 program and approach us to enter into an APA, we will seek to align the timing of our Top 1000 review with the APA early engagement stage.

    If you are within the scope of the Top 1000 program and are currently in APA negotiations, we will seek to align the timing of our Top 1000 review with the APA negotiations.  However if you are at the end of the APA negotiation stage and contemplating signing the APA, we may seek to align the timing of our Top 1000 review with the first annual compliance report.

    If you are within the scope of the Top 1000 program and have an existing APA, we will seek to align the timing of our Top 1000 review with the review of the annual compliance report. The review will exclude transactions covered under the APA.

    How closely we can align our activities under the two programs will depend on the facts and circumstances of each taxpayer.

    See also:

    For more information:

    Last modified: 23 Jul 2018QC 56304