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  • Identify contraventions using the compliance audit support tool

     

    Transcript

    Welcome to the ATO eSAT video series. Over the next few minutes, we will show you how to identify contraventions using the compliance audit support tool. The compliance audit support is a structured interview, with a series of questions that can be answered to help identify contraventions.

    To access compliance audit support, select the fund and the job. In this case, we will create a new job for 2014.

    Questions are organised into topics that are displayed in the left navigation menu.

    The interview has a tiered approach. This means high-level questions can be answered or more detailed questions can be requested. On the right-hand side there is a panel that provides guidance on the current question and links to relevant reference material. This panel can be closed and reopened if required.

    You can choose which topics you use the support tool for. In this case we will look at fund structure.

    This example is of a fund with two members and a corporate trustee. Only one member is a director of that trustee. If a contravention is identified through the ‘Question and answer’ path eSAT will open the event screen.

    The ‘Events’ screen displays all contraventions identified by the compliance audit support. It will automatically open when a contravention has been identified during the compliance audit support questions. Contraventions are circumstances that breach sections or regulations of the super laws. The ‘Events’ screen allows you to record details of contraventions and events that will help with the completion of a contravention report if one is required to be lodged. You can choose to add the identified contravention details to an event now or later if needed.

    This shows the completion of the subtopic ‘Self-managed super fund definition’. Where a topic is completed the Next button will take you to the next topic – alternatively you can select directly from the left menu the topic you want.

    The compliance audit review shows a summary of your actions in the compliance audit support. You can see where a contravention has been identified and what topics have been started, completed or not used at all. This report can be saved or printed for your records, and will be available in eSAT once the job is completed.

    That concludes the tutorial. Be sure to take a look at our range of eSAT tutorial videos at ato.gov.au/eSAT

    Last modified: 09 Sep 2016QC 41280