Australia: ATO releases large business compliance manualApril 2, 2013
The Australian Taxation Office (ATO) released, on 26 March 2013, the Large Business Active Compliance Manual – Income Tax, which is an internal document providing practical guidance to the ATO officers on how to undertake active compliance activities with large businesses in relation to post-lodgment risk reviews and tax audits.
The manual deals with matters such as the development of the risk hypothesis, information-gathering approaches, preparing and undertaking taxpayer interviews, etc., and is available on the ATO website.
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