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  • Inspector-General of Taxation

    The Assistant Treasurer released three reports by the Inspector-General of Taxation. The reports are available at igt.gov.auExternal Link

    Table 4.8 Inspector-General of Taxation reports, 2012–13

    Report

    Summary

    Review into the Australian Taxation Office's use of Early and Alternative Dispute Resolution

    The review examined the use of early and alternative dispute resolution.

    The review identified opportunities for improvement in encouraging and empowering earlier engagement that reach a common understanding of the issues in dispute and the most appropriate means of resolving the dispute.

    We agreed either fully, in principle or in part with 20 recommendations, and disagreed with one. The remaining recommendation was directed at government.

    Review into the Australian Taxation Office's use of benchmarking to target the cash economy

    The review examined our use of benchmarks to target the cash economy.

    Overall, the review found that stakeholders were supportive of the use of benchmarks as a risk-identification tool. They were, however, concerned with the benchmarks themselves in addition to the way we were using them for compliance activities.

    We agreed in full with nine recommendations and in part with two recommendations.

    Review into improving the self-assessment system

    The review examined ways to improve the self-assessment system.

    The review recommended that we be required to synchronise our advice with the enactment of substantial new laws and monitor that advice more closely following the enactment of those laws. The review also recommended improving the provision of public binding advice, such as tailoring the scope of our public rulings to improve timeliness, improving issue identification for the public rulings program and providing a certain level of protection to taxpayers where there is no ATO advice or ATO guidance. There was also a recommendation to expand the scope of protection afforded to e-tax and a reinstated TaxPack.

    Of the 33 recommendations that were made, 17 are matters of policy or relate to areas within the responsibility of the Treasury. We agreed either fully, in principle or in part with 15 recommendations and disagreed with one.

      Last modified: 06 Oct 2014QC 42608