Linkedin
Facebook
Email
more
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 100 income tax and GST assurance programs
This is the sixth year that the ATO is publishing its findings report for the Top 100 assurance program for income tax. It's also the fourth year they are including insights from the Top 100 GST assurance program.
The Top 100 population consists of, amongst others, public and multinational businesses and APRA regulated superannuation funds that have substantial economic activity related to Australia. In 2024, there were 85 economic groups in the Top 100 population.
The original ATO article can be found here.
