{"id":2158,"date":"2020-11-25T07:27:48","date_gmt":"2020-11-25T07:27:48","guid":{"rendered":"https:\/\/insight.thomsonreuters.com.au\/business\/?post_type=insight_resource&#038;p=2158"},"modified":"2020-12-09T08:18:40","modified_gmt":"2020-12-08T22:18:40","slug":"starting-a-car-preparing-for-the-atos-multi-pronged-assurance-reviews","status":"publish","type":"insight_resource","link":"https:\/\/insight.thomsonreuters.com.au\/business\/resources\/resource\/starting-a-car-preparing-for-the-atos-multi-pronged-assurance-reviews","title":{"rendered":"WHITEPAPER: Starting a CAR: Preparing for the ATO\u2019s multi-pronged assurance reviews"},"content":{"rendered":"\n<h4 class=\"wp-block-heading\">When the ATO\u2019s Top 1,000 Tax Performance Program (under which Streamlined Assurance Reviews (SARs) are conducted) comes to an end in December, the Top 1,000 Combined Assurance Review (CAR program) will begin \u2013 combining both income tax and GST reviews for the Top 1,000 taxpayers.<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Meanwhile the Top 1,000 GST assurance program, and the Next Actions program, will both continue.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So, here are some questions and answers to help you prepare for when the ATO calls.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Who is the ATO targeting for its Top 1,000 CAR?<\/strong><br>The Top 1,000 will be selected from Australia\u2019s 1620 major corporate groups, made up of 10% Australian private, 52% Australian public and 38% majority foreign companies:<br>\u2022 with a turnover of greater than $250 million, but<br>\u2022 not those in the Top 100 program.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>What is the purpose of these reviews?<\/strong><br>The original Top 1,000 Tax Performance program was established to:<br>\u2022 obtain greater assurance that large public and multinational economic groups are reporting the right amount of income tax, or<br>\u2022 identify areas of tax risk for further action.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>To find out more questions and answers, fill in the form to the right to DOWNLOAD the whitepaper!<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>When the ATO\u2019s Top 1,000 Tax Performance Program (under which Streamlined Assurance Reviews (SARs) are conducted) comes to an end in December, the Top 1,000 Combined Assurance Review (CAR program) will begin \u2013 combining both income tax and GST reviews for the Top 1,000 taxpayers.<\/p>\n","protected":false},"author":107,"featured_media":2176,"template":"","categories":[697,687,659,660,812],"tags":[1045,1043,1044],"resource_type":[638],"insight_job_role":[710,713,712,804,805,715,719,720,718,808,794,725,820,882],"insight_practice_area":[],"class_list":["entry","author-corpadmin","has-excerpt","post-2158","insight_resource","type-insight_resource","status-publish","has-post-thumbnail","category-compliance","category-global-reporting-compliance","category-global-tax-reporting","category-governance-risk-compliance","category-innovation-and-technology","tag-ato-assurance-reviews","tag-car","tag-sar","resource_type-whitepaper","insight_job_role-chief-executive-officer","insight_job_role-chief-financial-officer","insight_job_role-chief-information-officer","insight_job_role-chief-risk-officer","insight_job_role-chief-tax-officer","insight_job_role-compliance-risk-manager","insight_job_role-finance-director","insight_job_role-finance-manager","insight_job_role-financial-controller","insight_job_role-head-of-tax","insight_job_role-hr-ir-professional","insight_job_role-it-technology-manager","insight_job_role-knowledge-manager","insight_job_role-tax-manager-director","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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