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Auditor-General Report No. 17 of 2001–02
Administration of Petroleum Excise Collections
Published
Friday 26 October 2001
Portfolio
Treasury
Entity
Australian Taxation Office
Sector
Taxation
Treasury
The audit's objective was to assess, and report to Parliament on, the ATO's administration of petroleum excise collections. The audit examined whether the ATO had implemented effectively administrative arrangements for the collection of petroleum excise since the transfer of the function from Customs in 1999. Areas that were examined relating to administration of petroleum excise were:
- governance arrangements;
- licensing arrangements;
- compliance management;
- investigations; and
- revenue management.
The audit also reviewed the role of Customs in performing functions directly related to petroleum excise collections and key elements of the management relationship between the ATO and Customs in this area.