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Australia: ATO - What you can expect from us

Wednesday, 02 July 2014   (0 Comments)
Posted by: Author: Australian Taxation Office
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Author: Australian Taxation Office

Intermediaries, including tax practitioners, exert significant influence in the tax and superannuation systems. We rely on the intermediary-taxpayer relationship to help influence voluntary compliance.

Our approach to risk assessment and engagement with intermediaries provides an overview of our engagement approach and risk-assessment processes with intermediaries. The paper responds to an Inspector General of Taxation recommendation in the Review into aspects of the Australian Taxation Office's use of compliance and risk assessment tools.

It includes:

  • working with intermediaries
    • a cooperative approach – what you can expect from us and what we can expect from you.
    • engagement channels – consultative forums, other limited-life work groups and dedicated services for intermediaries
    • our approach to compliance – seeking your assistance to support voluntary compliance
  • an outline of risk-assessment processes
    • how our processes work
    • applying risk methods
    • information we use to assess risk
    • deciding our approach
    • managing client issues
    • your tax affairs
    • managing information security
    • right of review
    • confidentiality of risk views
    • dealing with matters arising from our interactions – internal and external referrals
  • who are the key participants in the taxation and superannuation systems, such as the Tax Practitioners Board and ASIC.

Who is an intermediary?

'Intermediaries' is a new term we are using to refer to a broader audience. It encompasses a range of professions, including registered tax and BAS agents, licensed financial advisers and planners, legal professionals, approved auditors of self-managed super funds (SMSFs) and other superannuation professionals, insolvency specialists and other accountants and business advisory specialists. 

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Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

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