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INTRODUCTION:
On 18 September 2025, the ATO published the latest versions of its findings reports relating to assurance ratings for income tax and GST arising from combined assurance reviews (“CARs”) and GST assurance reviews up to 30 June 2025 for its Top 100 and Top 1,000 programs.
Across the two (2) programs, there are encouraging statistics and objective evidence that taxpayers’ investment in these programs is yielding results and that the community can be assured that more and more taxpayers are paying the right amount of tax.
We have summarised the key insights from the ATO’s two (2) reports with RSM commentary to demystify what it means for your business.
AUTHOR
Demystifying what tax governance means for your business:
Insights from the ATO’s latest Top 1,000 findings reports
This is the seventh year that the ATO is publishing their findings report for the Top 1,000 assurance program for income tax. It is the fifth year they are including insights from the Top 1,000 GST assurance program.
The Top 1,000 population is made up of the largest 1,000 publicly listed and multinational corporate taxpayers and APRA regulated superannuation funds (excluding those covered by the Top 100 Program).
The ATO recently recalibrated its metrics for participants in the Top 1,000 assurance program and at present, entities with a turnover exceeding $350 million would generally be in the population.
The original ATO article can be found here.
