Commissioner of Taxation Annual Report 2006-07

Provide support to taxpayers

Most of our work providing support to taxpayers in the form of educational material, advice and rulings is reported under the Output 3 corporate priority, 'Provide support to taxpayers', on page 80. Here we report on this work in relation to fuel tax reforms and superannuation.

In working to achieve this priority this year we:

• provided guidance to taxpayers as well as private rulings and public rulings, and managed objections, disputes and reviews on fuel tax credits and superannuation
• raised awareness of fuel tax credits among tax agents, and taxpayers registered or eligible to register for credits
• undertook a range of superannuation activities aimed at individual taxpayers, employers, self managed superannuation funds and the superannuation industry, and
• established working groups to identify and manage issues around the Better Super measures.

While taxpayers, businesses and tax agents now have a good understanding of fuel tax credits, we are undertaking research to understand why fewer than expected taxpayers are claiming fuel tax credits.

Sections within 2.6 Output 4: Compliance assurance and support for transfers and regulation of superannuation funds' compliance with retirement income standards

• Highlights
• Significant factors influencing performance against Output 4
• Output 4 corporate priorities
• Provide support to taxpayers
• Support the Better Super changes
• Ensure superannuation funds comply
• Follow up employers who do not meet superannuation obligations
• Detect improper access to superannuation
• Implement fuel excise reforms
• Improve winegrowers' understanding of their obligations
• Output 4 performance
• Output 4 active compliance results
• Output 4 compliance challenges
• Output 4 reporting on specific legislation
• Excise
• Superannuation