Which statement is untrue.

a.

The ATO legislates GST, administers GST, and collects GST

b.

The ATO's audit program identifies high risk taxpayers and specially selected groups of taxpayers, audited to detect breaches of the tax law.

c.

The ATO promotes certainty for taxpayers by issuing Public Rulings and Private Rulings.

d.The period of review after a tax return has been assessed, promotes integrity in the tax system, whereby the ATO has some time to investigate taxpayers tax returns that have been simply accepted at face value under the self assessment system

e.

The ATO operates in a self assessment system, and accepts face value statements made by individual taxpayers in their tax returns, which is used to issue a notice of assessment