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Question: what is the body or person who controls and enforces...

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  What is the body or person who controls and enforces that businesses follow the two Tax Acts?

 

 In a paragraph or two explain a company directors financial reporting obligation and the financial knowledge they are required to have. Go to the link below as a starting point.
https://asic.gov.au/regulatory-resources/financial-reporting-and-audit/directors-and-financial-reporting/#reporting 
and https://asic.gov.au/regulatory-resources/financial-reporting-and-audit/directors-and-financial-reporting/#obligations

 

What is the current business taxation and reporting requirements for companies?
Go to the link below as a starting point.
https://www.ato.gov.au/Business/Starting-your-own-business/Before-you-get-started/Choosing-your-business-structure/Company/

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