A3.1 This table has been reproduced from ATO Enterprise risk categories and enterprise risk owners CMPI 2003/02/03.

  Level 0 Level 1 Enterprise risk owner Risk description guide
1 Business Continuity 1) Business Continuity Chief Operating Officer Failure to develop and maintain business continuity plans and the capability to respond to adverse contingencies.
2 Business Reporting Services     Failure to maintain authoritative information to support business and government interactions, including streamlined registration, secure online authentication and effective reporting services.
1) Australian Business Register DC Business Reporting & Registration Failure to maintain a comprehensive, updated and accessible business register for use across the government and business community.
2) Standard Business Reporting DC Business Reporting & Registration Failure to maintain and update SBR infrastructure and services to an agreed performance level and standard.
3) AUSkey DC Business Reporting & Registration Failure to provide an authentication service that enables government and the business community to reliably and securely fulfil information and reporting obligations.
3 Client Experience     Failure to provide a client centred, user friendly experience to the taxpayer (and intermediaries) which encourages willing participation.
1) Client Service Chief Operating Officer Failure to provide and maintain client service which meets our minimum service standards and broader service promise, including complaints management.
2) Channel Management Chief Operating Officer Failure to provide and maintain appropriate channels to deliver our services and engage with clients.
3) Cost of compliance (Exc Large Business) Chief Operating Officer Failure to manage and reduce the cost of compliance to taxpayers within agreed tolerances.
4) Cost of Compliance Large Business DC, Large Business & International Failure to manage the cost of compliance for Large Business at appropriate levels.
4 Community1 Engagement     Failure to drive appropriate engagement and participation by market segment in the Tax and Super systems through co-design and differentiated treatment and services.
1) Large DC, Large Business & International Failure to drive appropriate engagement and participation by Large business in the Tax and Super systems through co-design and differentiated treatment and services.
2) Small — Medium Enterprises DC, Small & Medium Enterprises Failure to drive appropriate engagement and participation by Small — Medium Enterprises in the Tax and Super systems through co-design and differentiated treatment and services.
3) Micro-enterprises DC, Micro Enterprises and Individuals Failure to drive appropriate engagement and participation by Micro-enterprises in the Tax and Super systems through co-design and differentiated treatment and services.
4) Individuals DC, Micro Enterprises and Individuals Failure to drive appropriate engagement and participation by Individuals in the Tax and Super systems through co-design and differentiated treatment and services.
5) Government/Not For Profit DC, Small & Medium Enterprises Failure to drive appropriate engagement and participation by Govt and Not For Profit sector in the Tax and Super systems through co-design and differentiated treatment and services.
6) Tax and BAS Agent Engagement DC, Tax Practitioner and Lodgment Strategy2 Failure to engage effectively with tax and BAS agents and develop effective relationships with their representative bodies.
5 Enterprise Change     Failure to deliver major enterprise change projects on budget, on time and with specified functionality and benefits.
1) Other Projects3 [TBD] Failure to deliver [major enterprise change initiative] on budget, on time and with specified functionality and benefits.
6 Facilities     Failure to maintain key facilities, services to facilities and access to facilities at specified levels of service, cost and performance.
1) Accommodation Chief Finance Officer Failure to maintain appropriate accommodation.
2) Maintenance Chief Finance Officer Failure to maintain facilities and assets.
3) Environmental Management Chief Finance Officer Failure to maintain our impact in the environment within specified levels.
7 Finance     Failure to manage, control and account for ATO finances, resources and assets.
1) Budget Chief Finance Officer Failure to manage the agency budget for overspend and underspend within agreed tolerance.
2) Account Chief Finance Officer Failure to maintain appropriate processes and systems for determining the ATO's financial position.
3) Transact Chief Finance Officer Failure to maintain appropriate processes and controls for managing financial transactions.
4) Procure Chief Finance Officer Failure to maintain appropriate procurement practices in accordance with Government legislation and policy (including the Commonwealth Procurement Rules) and ATO policies.
5) Contract and Outsourced Service Management Chief Finance Officer Failure to maintain appropriate processes and systems for developing, negotiating and maintaining contractual arrangements with suppliers.
8 Governance     Failure to effectively manage the governance and direction of the ATO.
1) Corporate Policy and Planning FAC, Corporate Relations Failure to adequately plan, identify appropriate priorities and allocate commensurate resources.
2) Oversight FAC, Corporate Relations Failure to establish and maintain adequate accountability and oversight arrangements including governance, approval and review processes.
3) Reputation Management FAC, Corporate Relations Failure to maintain and protect the integrity of our reputation from high impact risk events, including issues escalation.
4) Risk Management Chief Knowledge Officer Failure to maintain adequate standards and processes for risk management.
5) Regulatory Compliance FAC, Law & Practice Failure of the ATO to comply with all the legislation and regulations under which it has obligations.
6) Assurance FAC, Corporate Relations Failure to provide and maintain ongoing assurance processes.
7) Internal Fraud FAC Corporate Relations Failure to minimise internal fraud and corruption through timely and effective detection, prevention and investigative activities
9 Government Engagement     Failure to engage effectively with government stakeholders, in Australia and internationally on matters of shared policy interest and delivery against government objectives and priorities.
1) Ministers & Parliament FAC, Corporate Relations Failure to engage effectively with the Treasurer, Assistant Treasurer and other Ministers assisting with ATO responsibilities, and Parliamentary committees.
2) Treasury FAC, Corporate Relations Failure to engage effectively with the Treasury.
3) States DC, Indirect Tax Failure to engage effectively with State Governments/Treasuries.
4) External Scrutineers FAC, Corporate Relations Failure to engage effectively with the External Scrutineers.
5) Other Australian Agencies FAC, Corporate Relations Failure to engage effectively with other Australian agencies.
6) International DC, Large Business & International Failure to engage effectively with key tax authorities internationally on matters requiring cross-jurisdictional collaboration and intelligence gathering.
10 Knowledge     Failure to manage knowledge and information capability at agreed standards.
1) Information Management Chief Knowledge Officer Failure to manage information through the information lifecycle to agreed standards4.
2) Knowledge Sharing Chief Knowledge Officer Failure to track and make sense of changes in the external environment, learn from experience and share knowledge appropriately between staff, partners and taxpayers.
11 Law Interpretation     Failure to provide reasonable certainty to the community (assist taxpayers understand their obligations) in the operation of laws administered by the Commissioner.
1) Certainty through Advice Chief Tax Counsel Failure to provide reasonable certainty, through rulings and advice to the community, in the operation of the laws administered by the Commissioner.
2) Certainty through Litigation Chief Tax Counsel Failure to manage law interpretation issues in the litigation process and consequential issues arising from court/tribunal decisions.
12 Legal Support     Failure to provide appropriate legal advice and litigation support to support administration of the tax law and the ATO as an agency (excludes test cases and major precedential cases which form part of the 'Law Interpretation' risk.
1) Advise FAC, Law & Practice Failure to provide appropriate legal advice.
2) Defend FAC, Law & Practice Failure to prepare appropriate defence of a matter.
3) Litigate FAC Law & Practice Failure to litigate a matter to an appropriate resolution point.
13 Major Tax Integrity Threats     Failure to identify and respond effectively to major complex threats to the integrity of Australia's Tax and Superannuation systems.
1) Tax crime DC, Serious Non-Compliance Failure to adequately identify and respond to major criminal threats to Australia's tax and superannuation systems which have the potential to undermine community confidence in the integrity of the system.
2) Aggressive Tax Planning DC, Aggressive Tax Planning Failure to identify and respond in a timely manner to the promotion of, and participation in, tax avoidance arrangements of a nature and at levels which may undermine community confidence in the integrity of the tax and superannuation system.
3) Cash Economy DC, Tax Practitioner and Lodgment Strategy 5 Failure to identify and respond to major threats posed by the cash economy which have the potential to undermine community confidence in the integrity of the system.
14 People     Failure to manage people capability to meet projected business needs.
1) Retain FAC, ATO People Failure to recruit and retain staff to meet projected capability need in defined work streams.
2) Develop FAC, ATO People Failure to train and develop staff to meet defined competency levels within projected capability requirements.
3)Engage FAC, ATO People Failure to improve and maintain engagement and capability of staff to achieve increased productivity.
4) Working Environment FAC, ATO People Failure to maintain a safe, healthy and harmonious workplace that considers the environment.
5) Ethics/Values FAC, ATO People Failure to maintain a high standard of conduct and values amongst staff.
15 Policy Advice & Design     Failure to effectively shape tax and related law changes and the design and implementation of new or changed products/services.
1) Assist Law Development FAC, Corporate Relations Failure to assist development and design of law changes consistent with government policy objectives and the role of the ATO.
2) Admin Design & Implementation FAC, Corporate Relations Failure to effectively co-design new or changed ATO products and services and implement those changes with clients and stakeholders in line with the Government's policy intent.
16 Product & Payment Processing     Failure to manage workloads for product and payment processing and client register to specified levels of performance and integrity.
1) Work Allocation DC Client Account Services Failure to triage, manage and allocate work flows efficiently into relevant work areas.
2) Account and product administration DC, Client Account Services Failure to receive and remit payments (including refunds), maintain client accounts, manage account updates and administer products to agreed levels of performance and integrity.
3) Debt Management DC, Debt Failure to manage debt collection processes to agreed levels of performance and integrity.
4) Call Centres DC, Customer Service & Solutions Failure to manage call centres to agreed levels of performance and integrity.
5) Client Registrations DC, Client Account Services Failure to manage Commissioner of Taxation registrations and maintain client registers to specified levels of performance and integrity.
17 Security & Privacy     Failure to effectively maintain the security of ATO assets and the privacy of personal information.
1) People FAC, ATO People Failure to protect ATO staff from physical threats or harm including unauthorised access.
2) Physical Chief Finance Officer Failure to protect ATO assets from physical threats or harm including unauthorised access.
3) Technology Chief Information Officer Failure to protect technology from unauthorised access, damage or loss.
4) Information Chief Knowledge Officer Failure to protect official and classified information from damage, disclosure or loss.
5) Privacy FAC, Law & Practice Failure to maintain the privacy of taxpayers.
18 Tax & Super Compliance     Failure of the ATO to ensure taxpayers and other clients can understand and meet their tax, super and related obligations and receive appropriate concessions associated with these obligations.
1) Income Tax DC, Large Business & International Failure to ensure taxpayers understand and meet their obligations under the Income Tax product and receive appropriate entitlements.
2) GST DC, Indirect Tax Failure to ensure taxpayers understand and meet their obligations under the GST product and receive appropriate entitlements.
3) Superannuation DC, Superannuation Failure to ensure taxpayers understand and meet their obligations under the Superannuation product and receive appropriate entitlements.
4) Excise DC, Indirect Tax Failure to ensure clients understand and meet their obligations under the Excise product and receive appropriate entitlements.
19 Tax Revenue     Failure of the ATO to maintain appropriate levels of tax revenue and collections, supported by appropriate forecasting and monitoring advice.
1) Revenue Tracking FAC, Corporate Relations Failure to provide appropriate advice, guidance and monitoring with respect to current budget year forecasts.
2) Liabilities Raised DC, Compliance Support and Capability (coordination) Failure to meet budgeted tax revenue targets through liabilities raised.
3) Payment Compliance DC, Debt Failure to maintain payment compliance at acceptable tolerance levels.
20 Technology     Failure to change or sustain key IT systems to meet business requirements.
1) Invest Chief Information Officer Failure to shape and direct a balanced comprehensive investment portfolio for IT systems.
2) Change Chief Information Officer Failure to deliver replacement and enhancement projects on time, on budget and with the specified functionality and benefits.
3) Sustain Chief Information Officer Failure to maintain existing systems to the level of availability and performance to meet business needs.
21 Transfers Compliance     Failure of the ATO to ensure citizens understand their entitlements and receive appropriate grants, benefits and related payments under the law.
1) Grants DC, Micro Enterprises & Individuals Failure of the ATO to ensure eligible citizens understand their grant entitlements and receive appropriate grants under the law.
2) Benefits DC, Micro Enterprises & Individuals Failure of the ATO to ensure eligible citizens understand their benefit entitlements and receive appropriate benefit payments under the law.
3) Offsets DC, Micro Enterprises & Individuals Failure of the ATO to ensure eligible citizens understand their offsets entitlements and receive appropriate consideration under the law.
22 Valuation Services 1) Valuation Services General Manager, (Australian Valuation Office) The failure to maintain the sustainability of the AVO as a viable and successful business operation.