GST audits and reviews – tax audit timeframes
This document is part of the source library for NRGI's 2017 Resource Governance Index,
a comprehensive measure of the quality of
natural resource governance in oil, gas and mineral-rich
countries. To access the full dataset and all other index resources,
visit https://resourcegovernanceindex.org.
Data and Resources
Additional Info
| Field | Value |
|---|---|
| Sector | Mining |
| Country | Australia |
| Year | 2016 |
| RGI Edition Year | 2017 |
| Topic | Tax policy and revenue collection |
| Document Type | Web Page |
| RGI Sub-component | Taxation |
| RGI Questions | 1.2.6b: Is the national tax authority required to audit extractive companies? |
| Did this document contribute to RGI scoring? | Used for scoring |
| Are the RGI questions here tagged with law and/or practice | Law |
| Publisher | Govt of Australia |
| Author | Australian Taxation Office |
| Source or API link | https://www.ato.gov.au/business/gst/in-detail/risk-management-and-compliance/audits-and-reviews/gst-audits-and-reviews---tax-audit-timeframes/ |
| Maintainer | Natural Resource Governance Institute |
| Maintainer Email | Natural Resource Governance Institute |