Prepared by Michael D'Ascenzo, Commissioner of Taxation and Registrar of the Australian Business Register, to accompany the release of the Australian Taxation Office's (ATO) Strategic statement 2010-15.
Australians value their tax and superannuation systems as community assets, where willing participation is recognised as good citizenship.
The OECD has an insightful observation about revenue:
The way in which revenues are collected and spent defines the symbiotic relationship between the state and its citizens, strengthening the former and making it more accountable to the latter.1
From global poverty to climate change to ageing populations, nations and their governments are acutely conscious of the role of revenue and retirement savings systems in alleviating wicked problems and driving positive change. There is growing acceptance too of the OECD's truism and greater collective focus by revenue authorities worldwide to positively influence their citizens.
It seems to me that as the main agency responsible for administering these systems in Australia, the ATO has a unique role and responsibility to 'beat the drum' on the importance of willing and proper participation in shaping our society. The ATO's ambition is to work with the community to elevate people's perspectives beyond their pockets and change a few doubting minds, even some hearts!
For one hundred years, the ATO has made steady progress working with the community to build one of the best tax and superannuation administrations in the world.
But the administration of tax and superannuation, and these legislative regimes themselves, would be more simple and straightforward, and the nation would surely benefit, if there were even greater congruence between the vision we aspire to and what the community considered acceptable behaviour. This further coalescing of behaviour would reflect thoughtful community recognition of taxation and superannuation as assets, and be firmly grounded in the ethics of our society.
Envisioning the intent of our new strategic statement may be a perennial journey. Nevertheless, in our centenary year the ATO has the opportunity to boldly set sail in a direction that could enable us to play our part in supporting Australia's future. With tax and superannuation in high profile in the current environment, the timing seems right. The opportunity is there to plough, plant, water and fertilise what is already fecund ground, given the relatively high levels of voluntary compliance we enjoy in this country.
We certainly do not have all the answers, nor does the ATO hold all or many of the levers. However, we can make a difference if our mindset is to seek innovative ways to positively influence the Australian community.
I see the coming years as providing the potential to explore fresh ideas, to make use of new technologies, and to forge stronger partnerships with the community. This will be important if we want to make significant progress in turning our vision into reality.
Our new strategic statement and our corporate values provide unifying messages designed to help us keep a hand on the tiller while we are on this journey.
What follows first provides the wider context in which the ATO operates and then seeks to put flesh on the directions outlined in our Strategic statement 2010-15.
Last Modified: Tuesday, 8 June 2010