Recommendation 8.1

The IGT recommends that:

  1. the checklist in Appendix 12 of this report should be incorporated into the ATO’s compliance risk assessment tool design processes; and
  2. the ATO’s Enterprise Risk Management Framework consider risk premium compliance costs as a type of taxpayer compliance cost.

ATO response

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

    Last modified: 02 Apr 2015QC 44737