Commissioner of Taxation Annual Report 2010-11

Inspector-General of Taxation

In 2010-11 the Assistant Treasurer publicly released four reports from the Inspector-General of Taxation:

• review into the ATO's administration of the superannuation guarantee charge
• review of aspects of the Australian Taxation Office's administration of private binding rulings
• follow-up review into the Australian Taxation Office's implementation of agreed recommendations included in reports prepared by the Inspector-General of Taxation between June 2006 and October 2008
• review into the ATO's change program.

These reports are summarised in Appendix 6.

At 30 June 2011, one review into our large business audit and risk review policies, procedures and practices was finalised and was awaiting release by the minister.

At 30 June 2011, three reviews were in progress:

• review into the ATO's administration of class rulings
• review into the ATO's small and medium enterprise audit and risk review policies, procedures and practices
• review into improving the self-assessment system.

Sections within Part 5 - External scrutiny

• Parliamentary committees
• Australian National Audit Office (ANAO)
• Commonwealth and Taxation Ombudsman
• Inspector-General of Taxation
• Privacy Commissioner