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The Australian National Audit Office (ANAO) is a specialist public sector practice providing a range of audit and assurance services to the Parliament and Commonwealth entities.

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The objective of this audit is to assess the effectiveness of the Australian Taxation Office’s (ATO) management of small business taxpayer debt.

Audit criteria

The ANAO proposes to examine:

  • Are the risks relating to small business taxpayer debt appropriately managed?
  • Does the ATO have a sound strategic framework to manage small business taxpayer debt?
  • Does the ATO effectively use compliance strategies to manage small business taxpayer debt?

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Work program portfolio

This in-progress Performance audit is featured in 1 annual audit work program portfolio: