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  • Recommendation 3.6

    The IGT recommends the ATO:

    1. ensure that its LB&I compliance staff are appropriately skilled to examine and assess the adequacy of a taxpayer’s corporate governance and tax risk management arrangements and that such assessments are the subject of an appropriate internal assurance process; and
    2. remove tax manager personal tax obligations as a consideration when assessing the taxpayer’s tax risk management and corporate governance.

    ATO response

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

      Last modified: 02 Apr 2015QC 44737