GST administration and governance

Government organisations interact with the tax system through GST and fringe benefits tax, as well as pay as you go (PAYG) and super payments.

To meet their obligations as a taxpayer, government organisations must be confident that they have accounting and control systems and processes that accurately deal with their tax and super obligations.

The guide, Tax and super governance for departments and agencies has been developed to help government organisations maintain high standards of compliance with tax and super obligations by implementing and maintaining a good governance approach.

The guide includes high-level governance questions about:

  • structures
  • procedures
  • systems
  • skills
  • staff
  • support
  • a governance assessment checklist
  • information and worked examples.

The checklist helps government organisations develop a methodical, governance-based approach to:

  • assessing the areas of potential risk in meeting their tax and super obligations
  • receiving their entitlements.

Find out more

    Last modified: 22 May 2014QC 22915