This paper reviews some of the concerns raised in the recent report by the Joint Committee of Public Accounts in respect of the Australian Taxation Office's Taxpayer Audit Group. It examines the audit-based risk managmenet strategy being applied to two particular categories of business taxpayers and queries the validity of the concerns raised.
"The Changing Roles of Taxpayer Audit Programs: Some Recent Developments in the Australian Taxation Office ,"
Revenue Law Journal:
2, Article 2.
Available at: http://epublications.bond.edu.au/rlj/vol4/iss2/2