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ATO sets KPIs for CFOs
Published on 01 Aug 05 by "THE TAX SPECIALIST" JOURNAL ARTICLE
Has the ATO sought to establish, intentionally, or inadvertently, a set of objective standards of competence which all directors, and CFOs in particular, would be obliged to meet? Does the Commissioner's Part IVA risk checklist correctly identify governance, as opposed to operational, outcomes? Has the Commissioner sought to transfer a set of risks from the ATO to company directors and officers?