• Service: Tax, Corporate Tax, Dispute Resolution
  • Type: Business and industry issue, Case study
  • Date: 10/12/2012

ATO Risk Differentiation Framework heralds new dawn in Tax Administration 

The Australian Tax Office (ATO) is holding CFOs, CEOs and boards accountable for tax risks, tax positions and good tax governance in an effort to obtain an intimate understanding of the tax governance framework of an organisation and how it is managed.

The ATO is then positioned to test the effectiveness of the framework by retracing how a series of actual transactions progressed through the governance framework in practice.


This article outlines the ATO's Risk Differentiation Framework, the benefits of tax governance, and provides a short case study on the benefits of process mapping.

Whether a tax function has implemented a tax framework, or is contemplating the process, understanding how to improve the tax risk management approach necessitates an evaluation of the governance framework by reference to best practice, industry insights and peer comparisons.


KPMG’s Tax Integrated Governance Evaluation & Reporting Tool (TIGER) delivers an assessment of an organisation’s tax governance framework, provides insights and prioritises recommendations to help strengthen it.


The tool is a platform for not only addressing tax governance and risk management to assure key stakeholders, including the ATO, but also to efficiently and effectively manage tax to deliver business value.

TIGER: Tax Integrated Governance Evaluation & Reporting tool

KPMG's Tax Integrated Governance Evaluation & Reporting tool (TIGER) assesses your organisation's tax governance and risk management framework.

Driving business value through tax and managing tax risk

Driving business value through tax
Are tax risks well understood in your business? How important is tax risk governance to your company? Are you ready for greater scrutiny by the ATO?


Our Tax team assists with corporate tax, transfer pricing, indirect tax, global mobility, R&D incentives, superannuation and more.