• 7. Risk Differentiation Framework (RDF) 2014

    Malcolm Allen outlined to members the RDF strategy for 2014 and the key changes to our risk categorisation notification process.

    • Overall the ATO has focused the categorisation this year on higher consequence taxpayers. Only higher consequence taxpayers will be notified in writing of their RDF categorisation.
    • Letters are more streamlined and inform taxpayers of our view of the relationship, the key risks or concerns we have, and what we do about it together in the coming year.
    • The ATO will be consulting to further improve the RDF for 2015 including closer aligning of indirect and direct tax processes.
    • A member requested that the letters include an acknowledgement that the taxpayer has been compliant as this will give senior company management confidence that they are meeting their tax obligations. This suggestion will be considered when the ATO is developing the 2015 RDF strategy.
      Last modified: 13 Apr 2015QC 44814