Voluntary compliance initiatives

Key requirements

ASK is available to all registrants and focuses on processes, pre-filing checks and annual review of submitted returns. ACAP considers controls at entity, transaction and reporting levels and gives qualifying endorsed businesses specified audit, refund and scheme-renewal benefits. TGF sits above those operational controls and can provide a one-time extended voluntary-disclosure grace period after endorsement. Participation and benefits have distinct conditions; adopting ASK does not automatically grant ACAP status. Compare review effort and professional certification with the organisation’s needs, and quantify discovered errors through the correct disclosure route rather than treating a checklist as immunity from assessment.