Recommendation 3.10

The IGT recommends that the ATO:

  1. make the pre-lodgment compliance review (PCR) framework guide publicly available as a part of either the large business compliance manual or large business and tax compliance (LBTC) booklet;
  2. disclose the risk categories more fully, including any sub-categorisations of the key taxpayer segment, in RDF notification letters and in the LBTC booklet;
  3. ensure that the compliance burden of PCRs are graduated according to differing levels and mixes of inherent risk, behavioural risk and information confidence and cost factors; and
  4. update the LBTC booklet to indicate that audits may still be applicable to manage legacy issues even where the taxpayer is a key taxpayer.

ATO response

We agreed with this recommendation and it is currently in progress.

    Last modified: 02 Apr 2015QC 44737