Alienation charter

Purpose

Terms of reference

The Alienation and Part IVA Working Group provides advice to the Tax Office in relation to its guidance, such as taxation rulings, on the application of Part IVA to the alienation of personal services income.

The Tax Office is undertaking a review of its guidance on the application of Part IVA to the alienation of personal services income, and will receive advice from the Alienation and Part IVA Working Group.

Type of committee and length of term

The Alienation and Part IVA Working Group operates under the auspices of the National Tax Liaison Group (NTLG).

Category:	Tax interpretation and administration
Length of term:	12 months, or a lesser time if the review concludes earlier.

Decision-making authority

The Alienation and Part IVA Working Group is an advisory body and is not a decision-making forum. Officers of the Tax Office involved in the working group will follow normal Tax Office procedures for the resolution of significant issues.

Governance and relationships

The Second Commissioner, Law is the approver of this forum.

The Assistant Commissioner, Micro Enterprises and Individuals (Tax Technical Network) and a Senior Tax Counsel co-chair the forum. The chair reports to the NTLG, and ensures that governance of the forum complies with Corporate Management Practice Statement PS CM 2006/6 Committee management.

Senior Officers from Micro Enterprises and Individuals and the Tax Counsel Network are members of the forum.

Justification for establishment

The Tax Office has a clear strategy and responsibility to consult widely with taxpayer, business and professional communities. To this end the Tax Office actively sponsors and promotes a wide range of tailored consultative arrangements.

The Tax Office recognises the important role tax professionals play in the administration of the Australian tax system. Their contributions are sought through a range of consultative forums, such as the National Tax Liaison Group (NTLG) and its sub-committees, including the Alienation and Part IVA Working Group.

The NTLG and its sub-committees are peak consultative forums, created to focus on topics of strategic importance to the tax system. The community expects its tax system and its administration to be as fair, efficient and effective, and its delivery to be as simple and professional, as possible. The key aim of the NTLG and the NTLG sub-committees is to work towards achieving this common goal in the interests of the whole Australian community.