| Description |
133 pages ; 25 cm |
| Series |
The Auditor-General audit report, 1036-7632 ; no. 23, 2003-2004 |
|
Performance audit / Australian National Audit Office |
|
Parliamentary paper / Parliament of the Commonwealth of Australia, 0727-4181 ; no. 7 of 2004 |
|
Australian National Audit Office.
Performance audit
|
|
Audit report (Australian National Audit Office) ; 2003-2004, no. 23
|
|
Parliamentary paper (Australia. Parliament) ; 2004, no. 7
|
| Contents |
Summary -- Recommendations -- 1. Background and context -- 2. Strategic direction, management and governance arrangements -- 3. Strategic intelligence analysis -- 4. Promoters taskforce -- 5. Mass marketed investment schemes -- Appendices |
| Summary |
The management of agressive tax planning is an important issue in tax administration because it bears on the integrity, efficiency and effectiveness of the operations of the tax system. The ATO considers aggressive tax planning to be a priority corporate risk. The objective of this audit was to assess how well the ATO manages agressive tax planning |
| Analysis |
Tax planning |
|
Australian Taxation Office |
|
Tax collection |
| Notes |
"Audit team: Anne Cronin, Peter White, Christian Anderson, Dianna Smith"--P. 4 |
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Includes index |
| Bibliography |
Includes bibliographical references |
| Notes |
Also available in an electronic version via the Internet. Address as at 11/6/04: http://www.anao.gov.au/WebSite.nsf/Publications/87DA23D16D5A18B2CA256E290003B3A6 |
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System requirements: Adobe Acrobat Reader required to view/print PDF files |
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Commonwealth of Australia 2004 |
| Subject |
Australian Taxation Office -- Auditing.
|
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Taxation -- Law and legislation -- Australia.
|
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Tax administration and procedure -- Australia -- Auditing.
|
| Author |
Cronin, Anne.
|
| ISBN |
0642807507 |
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