Building and Construction Industry Forum charter

Purpose

Background

The ATO recognises the important role of the community as owners of Australia's taxation and superannuation systems and consults widely with taxpayers, business and professional associations.

The Building and Construction Industry Forum provides key stakeholders within the industry and senior Tax Offices with a forum for consultation and discussion on issues of mutual concern regarding the administration and compliance of the tax and superannuation systems.

This forum was established in response to the final report of the Cole Royal Commission tabled in Parliament in March 2003.

Terms of reference

The Building and Construction Industry Forum has a high-level strategic focus, and provides an opportunity for members to discuss the taxation and superannuation issues of concern to small businesses and individuals in the building and construction industry with senior executives of the ATO.

The forum is comprised of representatives of key industry stakeholders including unions and employer organisations, tax professional associations, relevant Government agencies and senior ATO staff.

The forum's discussions may include (but are not necessarily limited to) the following:

• systemic issues and irritants for small business related to meeting their obligations
• opportunities to improve current administrative practices
• emerging trends, risks and issues
• ATO approaches to engaging with small business and individuals in the building and construction industry and influencing them to voluntarily meet their taxation and superannuation obligations
• ways of reducing complexity in meeting tax and superannuation obligations

The forum's inputs will make a valuable contribution to the design of the ATO's administrative approaches and its risk management choices.

Taxation and superannuation policy matters fall within the Treasury portfolio, so these will generally be outside of the scope of the forum, but may be discussed at the discretion of the Chair.

Decision making authority

ATO consultative forums do not have any decision making authority

The Building and Construction Industry Forum acts in an advisory capacity to the ATO, to assist it in developing and continuously improving its administration of the taxation and superannuation systems and identifying risks and issues that may adversely impact on these systems or on the reputation of the ATO.

Where significant issues are raised as part of the forum's discussions, these will be addressed as part of normal ATO procedures or as the Chair determines.

Type of committee or forum and length of term

Type

Administrative policy and practice forum in an external environment.

The Building and Construction Industry Forum operates under Program Component 1.3.1 Marketing and communication.

Length of term

The Building and Construction Industry Forum is an ongoing strategic forum.