APD7500 - Assessments and voluntary disclosures: Central assessments

The APD system automatically identifies when a trader is potentially eligible to receive a central assessment. CCU is required to contact the CAT to seek direction on whether a central assessment is to be inhibited. In the absence of a positive instruction to inhibit, the central assessment will be made and notified to the trader.

Audit following central assessment being notified

When checking a period for which a central assessment has been issued, your first objective should always be to obtain the return from the trader. You should advise the trader of the liability to interest that will arise if an additional assessment is made and notified. (See APD4400 for action to take if the trader has lost the original return form.)

True APD liability is greater than the central assessment amount

If the amount of duty that should have been declared is greater than the central assessment and the return cannot be obtained then you should take the following action:

• establish the correct amount of APD;
• deduct the amount of APD already assessed on the central assessment from the correct liability for the accounting period; and
• complete an APD641 for the difference as an additional assessment upon which the trader will be liable to interest.

True liability less than the central assessment amount

Make a note of the apparent liability as shown in the trader’s records on the audit report.

If it is evident that the amount is less than that accepted on the central assessment and a refund is requested, you should advise the trader:

• to forward the return for the period to CCU showing the full liability; and
• that on no account must the (amount paid) on the central assessment be deducted from the liability declared on the next return.

Return received in CCU after the issue of a central and additional assessment

Any returns which are received in CCU for an accounting period after the issue of a central and additional assessment for the same accounting period, will be referred to the CAT for consideration accompanied by an APD21.

On receipt of the return, you should follow APD11100 and the specimen letters in APD13200, APD13300 and APD13400.

Returns will only be issued to the CAT if the total of the central plus additional assessment is greater than the amount declared on the return.