|Examination of Allegations Relating to Sales Tax Fraud Australian Taxation Office||1|
|Examination of Allegations Relating to Sales Tax Fraud Australian Taxation Office||3|
|Summary and Recommendations Summary||11|
|Audit Findings 1. Introduction||25|
|2. Management of Sales Tax Fraud Cases||35|
|3. Implications for the Goods and Services Tax||59|
|4. Framework for managing GST Fraud||78|
|Appendices Appendix 1 Example of the Goods and Services Tax||103|
|Appendix 2 Customs functions relating to sales tax||106|
|Appendix 3 Control and Risk Self Assessment (CRSA) Model||107|
|Better Practice Guides||110|
Australian National Audit Office & Cass, Barbara. (2001). Examination of allegations relating to sales tax fraud : Australian Taxation Office Retrieved May 16, 2021, from http://nla.gov.au/nla.obj-1607918960
Australian National Audit Office and Cass, Barbara. Examination of allegations relating to sales tax fraud : Australian Taxation Office Canberra: Australian National Audit Office, 2001. Web. 16 May 2021 <http://nla.gov.au/nla.obj-1607918960>
Australian National Audit Office & Cass, Barbara. 2001, Examination of allegations relating to sales tax fraud : Australian Taxation Office Australian National Audit Office, Canberra viewed 16 May 2021 http://nla.gov.au/nla.obj-1607918960
| author1=Australian National Audit Office.
| author2=Cass, Barbara.
| title=Examination of allegations relating to sales tax fraud : Australian Taxation Office
| section=108 p. ; 25 cm.
| series=Parliamentary paper (Australia. Parliament) ;
| issue=PP no. 140 of 2001, AR no. 2 (2001/2002)
| publisher=Australian National Audit Office
| access-date=16 May 2021
Citations are automatically generated and may require some modification to conform to exact standards.
Select the pages you want to download, or the whole document.
You can order a copy of this work from Copies Direct.
Copies Direct supplies reproductions of collection material for a fee. This service is offered by the National Library of Australia
You may have full rights to copy, or may be able to copy only under some circumstances, for example a portion for research or study. Contact us for further information about copying.
Copyright status may not be correct if data in the record is incomplete or inaccurate.
For more information please see: how copyright status is determined.