Description |
64 pages ; 25 cm |
Series |
Parliamentary paper / The Parliament of the Commonwealth of Australia, 0727-4181 ; no. 27 of 2000 |
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Performance audit / Australian National Audit Office |
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The Auditor-General audit report, 1036-7632 ; no. 31, 1999-2000 |
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Australian National Audit Office.
Performance audit
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Audit report (Australian National Audit Office) ; 1999-2000, no.31
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Parliamentary paper (Australia. Parliament) ; 2000, no. 27
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Summary |
The objective of the audit was to review the ATO's administration of penalties, with particular emphasis on its corporate governance framework and issues relating to consistency, effectiveness and accountability of penalty administration. In particular the audit examined the administration of two penalty types, Late Lodgement and Tax Shortfall, as case studies. The audit reviewed the administration of penalties over three ATO Business Service Lines, that is, Individuals Non-Business, Small Business, and Large Business and International |
Analysis |
Auditing |
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Australian Taxation Office |
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Federal issue |
Notes |
"Audit team: Victoria Walker, Mark Rogala, Ngân Thai, Peter White"--p. 4 |
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Includes index |
Subject |
Australian Taxation Office -- Auditing.
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Tax administration and procedure -- Australia.
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Tax penalties -- Australia.
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Taxpayer compliance -- Australia.
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Author |
Rogala, Mark
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Thai, Ngân
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Walker, Victoria.
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White, Peter (Peter Frank), 1956-
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ISBN |
0644389001 |
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