• Public Groups Engagement (Indirect Tax) Compliance risk manual – Chapter 1

    Introduction

    The PGE (Indirect Tax) Compliance risk manual is a comprehensive instructional resource to support staff undertaking compliance work associated with the specific risks for indirect taxes in the large business market.

    The manual is an essential tool for compliance staff in understanding and testing the risks to be addressed. It provides guidance about gathering appropriate evidence, so they can make timely and sustainable decisions in a coherent and consistent way.

    The manual is an integrated tool compiled by subject matter experts within the Indirect Tax business and service line. It links to more detailed information about work processes and systems available on our intranet.

    By working closely with large taxpayers and their intermediaries we support voluntary compliance with goods and services tax (GST) and excise and aim to foster relationships based on cooperation, openness and mutual accountability.

    This manual may provide insights and technical knowledge about how we perform this valuable and complex work.

    Public Groups Engagement (Indirect Tax) Compliance risk manual

    Note: Some links referring to additional resources have not been made available under exemptions applicable to the Freedom of Information Act 1982.

    Contents

    Chapter 2 – Integrity of Business Systems (IBS)

    Chapter 3 – E-audit

    Chapter 4 – Financial Supplies

    Chapter 5 – International Cross Border

    Chapter 6 – Property

    Chapter 7 – Government

    Chapter 8 – Aggressive Tax Planning (ATP)

    Chapter 9 – Excise

    Chapter 10 – The audit/review process

    Disclaimer

    This material has been developed solely for internal ATO development purposes and must not be used as a legislative support tool in the workplace. Every effort was made to ensure this material was accurate and up to date at the time of publication but users are advised of the need to check for any changes that have affected the currency of this material and conduct their own research and enquiries in relation to any interpretation of the law. The ATO accepts no responsibility for any loss or damage incurred as a result of the use of this material in personal transactions that are not part of ATO official business.

      Last modified: 05 Oct 2016QC 32385