Publications
Publications
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The Australian Taxation Office’s Administration and Management of Objections – Phase 2
TERMS OF REFERENCE The IGTO’s investigation will examine the concerns raised above and seek to identify improvements to objection processes for the benefit of taxpayers and tax practitioners. Specifically, the IGTO will examine whether: The IGTO welcomes feedback from stakeholders – including professional and industry bodies, tax practitioners and taxpayers – on any concerns they…
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The Exercise of the General Powers of Administration
TERMS OF REFERENCE The IGTO’s investigation does not propose to examine every type of decision that may be made under the GPA, but will draw from case studies in our complaints investigation service as well as stakeholder submissions to identify and investigate particular areas raised as examples of exercise of the GPA that should be…
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The Exercise of the Commissioner’s Remedial Power
TERMS OF REFERENCE Through the IGTO’s tax complaint investigation service, it has been observed that there appears to be a lack of clarity about how issues are raised for CRP consideration and whether the processes underlying consideration of these matters are sufficiently robust to take into account consideration of relevant factors and expert stakeholder views.…
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Corporate Plan FY17 – FY21
Introduction The Inspector-General of Taxation’s 2017-18 Corporate Plan outlines how the Office of the Inspector-General of Taxation (IGT) intends to deliver against its purpose over the upcoming four years. This document, which covers the 2017-18 to 2020-21 reporting periods, is required under paragraph 35(1)(b) of the Public Governance, Performance and Accountability Act 2013 (PGPA Act). It sets out our…
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