APDR7300 - Special Accounting Schemes: Checklist for approving proposals

You should approve a scheme when you are satisfied that the following are true:

• The scheme will enable the trader to account fairly and accurately for APD;
• The scheme complies fully with all relevant legislation;
• All exemptions to be included in the scheme will be identified correctly;
• The scheme takes account of variations within the business;
• The scheme is auditable (using Systems Based Control);
• There are no unacceptable risks (either for the Department or the trader);
• The period the scheme will run for, before review, is acceptable;
• The proposal and any supporting documentation is clear, complete and unambiguous;
• Any sampling or survey method is statistically sound.