On 15 July 2020, the Australian Taxation Office (ATO) published the GST Governance, Data Testing and Transaction Testing Guide (guide). Under its Justified Trust framework, the ATO has moved to an evidence-based assurance program designed to "maintain community confidence that taxpayers are paying the right amount of tax", including goods and services tax (GST). The programs involve the roll out of GST streamlined assurance reviews (SARs) that will see the ATO review, challenge and validate, based on objective evidence, a taxpayer's GST compliance and control framework. GST systems, processes and controls are the central focus under the GST assurance programs. Gain insights on the GST SAR process, how to assess your readiness for a GST SAR and safeguard your business by reducing its exposure to GST risk.(Live presentation was aired on 3 December 2020)