Publications
Publications
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Taxation in a Brave New World
This paper examines the role of statutory interpretation in tax administration, particularly in areas where statutes seemingly impose conflicting duties and responsibilities. It explores the role and adequacy of statutory frameworks to inform decision making, particular in the exercise of discretions and discusses the benefits of implementing a principal or overriding objective, a suite of…
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‘Own initiative’ investigation into tax identity fraud
Terms of reference To investigate the ATO’s systems that prevent, detect and respond to identity and related financial fraud, and the impact of those measures on affected taxpayers and their representatives including: Contact us Email us [email protected] You can submit your experiences up until 15 February 2024. The IGTO report with findings and recommendations is…
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