Internationals Sub-group charter

Roles and responsibilities

Chair

The chair's role and responsibilities included developing and maintaining the charter of the forum and ensuring its effective operation is in line with the charter and ATO policy and practice.

Specifically, the chair is responsible for:

• setting the direction and focus for forum activities
• establishing and reviewing short-term and long-term sub-group goals
• directing deliberations of the sub-group, by framing the issues, setting the tone for the forum's discussions and actively engaging all members in discussion
• maintaining relationships with key stakeholders
• assessing and managing risk
• ensuring the forum operates in an accountable manner in adding value for tax practitioners and tax administrators, and
• undertaking an annual review and measuring the effectiveness of the forum.

The chair also has additional responsibilities as the head of forum operations, including:

• planning the forum's workload
• calling meetings and setting the agenda
• leading meetings, and ensuring that minutes are kept and records maintained
• progressing action items assigned to the ATO, and
• reporting regularly to the NTLG about the NTLG Internationals Sub-group.

Members

Members are to have a high level of tax compliance and integrity, and where appropriate, effectively represent their constituency and disseminate outcomes of the forum activities.

Responsibilities of members include:

• respecting and abiding by the charter of the NTLG Internationals Sub-group
• working with the chair to identify top priorities for the NTLG Internationals Sub-group work program
• contributing to the effectiveness of the forum in meeting its purpose, as defined in the forum's terms of reference
• engaging in constructive, open and frank discussion in bringing a tax practitioner perspective to forum discussions
• fairly and reasonably representing the views of tax practitioners in discussions with the ATO
• raising systemic issues in tax administration affecting a wider group of tax practitioners and/or their clients, rather than specific issues affecting a single individual
• acting with due diligence and good faith
• communicating the decisions and activities of the forum (including minutes) as agreed with the chair
• acting in the best interests of the tax system as a whole
• declaring conflicts of interests, in accordance with the Corporate Management Practice Statement Committee Management of the Tax Office
• respecting all confidentiality requirements
• dealing with other members and staff ethically and with courtesy and respect, and
• progressing any action items assigned to them.

Attendees

Attendees need to ensure they are adequately prepared, have the required understanding of their subject, have suitable expertise to lead conversations, and a high level of representational skills.

Attendees will also:

• abide by the charter of the NTLG Internationals Sub-group
• act with due diligence and good faith
• declare conflicts of interest, in accordance with the Corporate Management Practice Statement Committee Management of the Tax Office
• meet any confidentiality requirements
• progress any action items assigned to them, and
• when replacing a permanent member for a meeting, communicate decisions and agreements to the member within a reasonable timeframe.

Secretariat

The secretariat is responsible for:

• preparing and distributing the agenda and papers
• taking minutes and maintaining records
• maintaining and publishing an issues register
• tracking action items
• contributing to the annual review of the forum
• responding to queries raised by members, or escalating queries to relevant areas of the ATO
• communicating with members in a timely manner
• providing reports as required
• adhering to ATO requirements for forum secretaries, and
• acting in accordance with the Corporate Management Practice Statement Committee Management of the Tax Office.