The ATO has set up a specialist group to focus on PAYGW, FBT and SG compliance. Whilst this group has existed for some time, it is only now that we have witnessed a significant number of these reviews. Each of the three obligations is looked at in some detail. Some of the reviews have been randomly selected as others have been selected due to some apparent anomaly (e.g. significant reduction in PAYGW, cessation of FBT registration etc).

Micro Enterprises	27,500 reviews conducted $381.6m revenue raised – average $17,700 per review
SMEs	6,000 reviews conducted $153.1m revenue raised – average $25,500 per review
Large Enterprises	286 reviews conducted $5.0m revenue raised – average $17,500 per review
Non‐Profit Organisations	1,359 reviews conducted $25m revenue raised – average $18,400 per review