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  • Change to our risk categorisation for the top 100

    We've recently changed our risk categorisation approach for the top 100 public and multinational businesses and superfunds that have substantial economic activity related to Australia. We are now using three risk categories:

    • key taxpayer
    • key taxpayer with significant concerns
    • higher risk taxpayer.

    We have added the key taxpayer with significant concerns category to more clearly articulate our view of their risk profile to our clients. A key taxpayer with significant concerns will have more complex risks with larger amounts of tax at risk than clients in the key taxpayer category.

    Top 100 clients will continue to receive an annual letter from the Commissioner advising them of their risk categorisation. The letter outlines how we intend to engage with them over the next 12 months based on their risk categorisation.

    Find out more:

      Last modified: 12 Jan 2018QC 54324