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Auditor-General Report No. 36 of 1998–99
Pay-As-You-Earn Taxation-Administration of Employer Responsibilities
Published
Wednesday 28 April 1999
Portfolio
Treasury
Entity
Australian Taxation Office
Sector
Taxation
Treasury
The objective of the audit was to assess key aspects of the Australian Taxation Office's administration of the PAYE system in relation to employers' remittances and to identify opportunities for improvement. The audit focussed on four areas:
- remittance monitoring, especially managing late remittances;
- follow-up action for end of year reconciliation, including discrepancies;
- handling compliance intelligence gained from the public; and
- ATO compliance projects.