Top 1000 CAR Program - ATO changes its approach and outcomes for GST

Preparation well in advance of a review commencing is key, signalling to the ATO the governance and tax risks processes are being ‘lived’, as outlined by Nick Wootton, Alicia Lennon, Roseanne Ross and Jacqui Hardwick.

The Australian Taxation Office (ATO) has recently commenced issuing taxpayers with its revised notification letters and requests for information (RFI) for its Top 1000 Justified Trust (JT) compliance program, dubbed the ‘Combined Assurance Review Program 2.0’ (CAR 2.0).  Although CAR 2.0 still addresses the four pillars of JT from both an income tax and GST perspective, the GST component has been significantly bolstered when compared to the earlier CAR product. This article outlines th...

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Authors: Jacqui Hardwick, Alicia Lennon,

Published Date: 25 July 2022