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  • National Tax Liaison Group minutes 3 December 2015

    Meeting details


    Australian Taxation Office – Sydney
    L12.719 Function Room,
    52 Goulburn Street, Sydney, NSW 2000


    3 December 2015






    Andrew Mills, A/g Commissioner of Taxation


    Grant Wardell-Johnson, Chartered Accountants Australia and New Zealand





    • Shirley Forlin, A/g Assistant Commissioner, External Relations, ATO Corporate
    • Jorge del Busto, Senior Executive Advisor, Tax Counsel Network
    • Miriam Bosser, OCOM (Secretariat)


    • Caroline Edwards, Chief Adviser, Corporate and International Tax Division
    • Alia Lum, Principal Adviser, Corporate and International Tax Division 

    Chartered Accountants Australia and New Zealand

    • Michael Croker

    Corporate Tax Association

    • Michelle de Niese (via teleconference)

    CPA Australia

    • Paul Drum

    Institute of Public Accountants

    • Tony Greco

    Law Council of Australia

    • Mark Friezer
    • Adrian Varasso

    The Tax Institute

    • Stephen Healey
    • Arthur Athanasiou
    • Thilini Wickramasuriya (Professional Bodies' Coordinator)




    Australian Taxation Office

    • Neil Olesen, Second Commissioner, Compliance Group

    The Tax Institute

    • Tim Neilson


    • Rob Heferen, Deputy Secretary, Revenue Group

    Additional guest attendees



    Australian Taxation Office

    • Kirsten Fish, A/g Second Commissioner, Law Design and Practice
    • Colin Walker, Assistant Commissioner, Practitioner Risk and Compliance – Tax Practitioner, Lodgment Strategy and Compliance Support (Agenda item 1.1) (via teleconference)
    • Amanda Veit, Program Manager, Tailored Engagement and Support, Tax Counsel Network (Agenda item 1.1) (via teleconference) 
    • Mark Konza, Deputy Commissioner, Public Groups International (Agenda items 1.2,1.3,1.4)
    • Jonathan Todd, ATO General Counsel (Agenda item 1.4) 
    • Katie Welsh, Assistant Commissioner, Small Business (Agenda item 2.1) 
    • Greg Williams, Deputy Commissioner, Smarter Data Program (Agenda item 2.1) 
    • Elinor Kasapidis, A/g Assistant Commissioner, Tax Gap Lead, Smarter Data Program (Agenda item 2.1) (via teleconference) 
    • Daniel Bamford, Assistant Commissioner, Digital Program, Service Delivery (Agenda item 2.1) (via teleconference) 
    • Robert Ravanello, Deputy Commissioner, Service Delivery Support (Agenda item 2.1) 
    • Andrew England, Deputy Commissioner, Integrated Tax Design (Agenda item 2.2) 
    • Julia Neville, Assistant Commissioner, Revenue Analysis Branch, Integrated Tax Design (Agenda item 2.2) (via teleconference) 


    Meeting open - attendance and apologies

    End of example

    Acting Commissioner Andrew Mills opened the meeting and welcomed Michele de Niese, who was attending by phone, Kirsten Fish, attending as Acting Second Commissioner, Law Design and Practice; Caroline Edwards and Alia Lum, Chief Advisor and Principal Advisor from the Corporate and International Tax Division in Treasury; Arthur Athanasiou, Tax Institute’s representative; Acting Assistant Commissioner, External Relations, Shirley Forlin and Miriam Bosser, Secretariat for the meeting.

    Apologies were noted for Rob Heferen from Treasury, Second Commissioner Neil Olesen and Tim Neilson from The Tax Institute.

    Andrew Mills extended his congratulations to Grant Wardell-Johnson, who has been appointed Co-Chair of the NTLG, and who had already injected into the role, contributing to agenda setting. The Chair also noted that this was the last meeting for Mark Friezer and Stephen Healey, thanking them for their contributions during the past years as members of this group.

    Co-Chair Grant Wardell-Johnson thanked members for his nomination and the ATO’s acceptance of his appointment. He focused his opening remarks reflecting on the topic of a changing environment and its impact on the rule of law. Increasingly the community was challenging a culture that relied purely on black letter law. The BEPS project was a manifestation of this phenomena. In one sense it is a challenge to the rule of law as many in the community looked to notions of fairness as a basis for taxation, while in another sense it is a reaffirmation of the rule of law, recognizing that international tax rules needed to be changed so that black letter law can meet community standards. In subsequent discussion it was acknowledged that the ATO was aiming to provide more certainty in its administration of principled, flexible law.

    It was noted that the minutes from the 10 September 2015 meeting had been finalised and were being published on the website.

    Key events December 2015 to March 2016

    The summary of key events to March 2016 provided at Attachment A was provided for the information of members. It contained references to closely upcoming deadlines for submissions in December 2015 for the Inspector-General of Taxation reviews on the Review into the ATO’s employer obligations compliance activities and the Review into the Taxpayers’ Charter and taxpayer protections. The Chair asked whether there were any key events for next year members may wish to raise.

    It was noted that tax reform will be a key topic for next year, with potential impact on the ATO’s Reinvention program. It was also noted that the ATO was a lead agency as part of the Government’s digital transformation agenda. Work in this area is aimed not only at lowering the costs of interactions with Government but, importantly, at providing better services for taxpayers.

    Open NTLG action items

    Members agreed that the following action items could be closed.

    NTLG 0312/4

    Rethinking Compliance

    Members noted that that the broader topic of ‘Rethinking Compliance” will be presented to NTLG members at the March 2016 meeting.

    NTLG 1506/1

    Providing website access to previous NTLG minutes

    Members noted the NTLG and sub-committee minutes will be available via the ATO’s Legal Database by late December 2015, with large chunks already being made available.

    Segment 1: Issues of significance in the tax law interpretation, policy and law design space

    Agenda item 1.1: Changes in environmental factors "On and Over the Horizon"

    End of example

    Presentation by the Institute of Public Accountants on ‘Through the lens of a small tax practitioner’

    The Chair noted that this presentation followed the one on Business and Big Data provided by CPA Australia at the 10 September 2015 NTLG meeting. Assistant Commissioner Colin Walker and Amanda Veit, Program Manager for the Tailored Engagement and Support Program, were joining this discussion by phone. A subsequent discussion on the Tailored Engagement and Support Program will be led by Jeremy Hirschhorn at the March 2016 NTLG meeting.

    Tony Greco provided an overview of the small business tax practitioner’s landscape. The group comprises predominantly tax agents, but also business activity statements (BAS) agents and financial advisers; 60 per cent of the firms have one or two partners; 85 per cent of the firms have diversified their offerings, also providing non-accounting, advisory services.

    Non-accounting services contribute over 10 per cent of the revenue in most firms and these are expected to grow more. Compliance work continues, but margins are under pressure as a result of the increased reliance on automation, cloud software and outsourcing. It is up to the firms to remain competitive, embrace the new technology and integrate it as part of their practice management software.

    Despite an increase in self-lodgers and a significant decline in paper lodgings, most taxpayers still use an agent to lodge their returns, with Australia being one of the OECD countries with the highest percentage of tax filers using a tax agent. The perceived complexity of the tax system was noted as a potential driver for this high use, with taxpayers using tax agents obtaining higher average refunds than self-lodgers, although it was also acknowledged that there might be a predisposition by taxpayers generally to use tax agents as part of their demand for services.

    Tax agents have to comply with regulations from the accounting bodies, the Tax Practitioners Board (TPB), ASIC and the standard setting bodies. The accountants’ exemption to provide limited financial advice (setting up and closure of self-managed super funds) without an Australian Financial Services Licence ends on 1 July 2016.

    The accounting bodies have been actively promoting that accountants consider complying with financial advice regulatory requirements as part of their business models. Financial planners in turn are considering registering with the TPB. As a result, financial planners and accountants are both converging towards a common area of tax and financial advice.

    It is unclear how current trends will settle. While financial planners have capital and strong backing, they also have reputational issues to address. Also, some financial planners may have an accounting background, but that is not sufficient to qualify them as tax agents.

    Accounting bodies have been encouraging their members to diversify their revenue streams by adding business advisory services as part of their business models.

    From the small business tax practitioners’ perspective, the digital by default initiative should be aimed at lowering the costs and improving service delivery for all users. Legacy IT systemic issues with the ATO portal need to be fixed as a priority. The focus should be on the outcomes sought, not on the platforms used. It should be acknowledged that the reliability of internet connection is not uniform across the country, particularly in regional and rural areas; there might be limits on the capacity to move fast in an exclusive one way.

    In subsequent discussion it was noted that there are also challenges with the tax practitioners’ management of their own practice management software, impacting on their use of portal functionality. It was welcomed the ATO’s commitment to co-design and consult with tax practitioners and software developers, assisting all parties to bring down compliance costs.

    It was acknowledged that it will take some time for all significant functionality issues to be addressed and value to emerge. The ideal is for the firms’ practice management software to be able to interact seamlessly with the ATO portal, having the same functionality.

    It was also noted that if deductions are further streamlined, there might be a significant reduction in the demand for tax agents to lodge returns, with the consequent strengthened need to broaden their service offerings.

    Looking ahead, there were opportunities for tax practitioners to consolidate their reputation as trusted advisors, supported by a strong governance framework, engaging with the professional bodies in education, co-learning and accreditation programs.

    Agenda item 1.2: Treasury reports

    End of example

    Caroline Edwards and Alia Lum briefed the meeting on Treasury reports. The Government is committed for reform to drive innovation and growth, with tax policy being at the heart of an open debate.

    An innovation statement is expected to be issued shortly. It will have some tax initiatives, but it will be broader than tax. It will be followed later this year by the release of the Mid-Year Economic and Fiscal Outlook and the White Paper process is expected to conclude next year.

    In subsequent dialogue, it was noted Treasury’s understandings of the Government’s support for the ATO’s change program, including its digital services initiatives. Members noted the desirability for a Government statement openly conveying its support at an appropriate timing.

    It was noted that as part of the preparations for the innovation statement there has been significant consultations in round-tables with representatives from the start-up community.

    The Multinational Anti-Avoidance legislation (MAAL) is being debated on the last day of the current Parliamentary sitting. Potential amendments being debated are limiting the carve out from the transparency measure to private companies with a turnover less than $200 million and introducing a requirement for general purpose financial reporting for entities with total income in excess of $1 billion.

    It was noted that if as a result of amendments, some private companies were to be included as part of the transparency measure, there would be a stage release, with data from large private groups expected to be provided as soon as possible but in the new year, rather than this year as is the case for large public companies.

    Members noted the need for all stakeholders to contribute to the public dialogue and understanding of the tax system, highlighting the robustness of our corporate tax system and that proposed measures need to be appropriately targeted.

    The Board of Tax has continued its work on the voluntary tax disclosure code and a discussion paper is planned to be released in mid-December. The right balance is being sought between providing sufficiently detailed meaningful data and avoiding heavy compliance costs.

    Treasury undertook to circulate out of session to NTLG members the update on the legislative program.

    Agenda item 1.3: International related initiatives

    End of example

    Guidance material on the Multinational Anti-avoidance Law (MAAL)

    Mark Konza noted that the ATO has been developing its guidance on the MAAL, consulting with Treasury, to assist in its implementation as efficiently as possible. For those businesses that are outside the group impacted by the MAAL, it will assist to explain how a low risk / high risk characterisation would apply in the context of the MAAL. For those that are in scope, it will assist in their consideration of how to move out of scope.

    The ATO is assisting those businesses that want to restructure their operations, so that they are not affected by the MAAL. It is anticipated there will be a shift towards greater use of the Advanced Price Agreements (APA) program under a cooperative approach. This program was reinvented 18 months ago and resources will be mobilised as needed. Like cases will face similar type of analysis, ensuring equity for taxpayers.

    A law companion guide on MAAL will be issued to assist with its implementation and another will be issued to assist with the implementation of country by country reporting.

    Transfer Pricing Safe Harbours Guidance

    Although there was an expectation that the second round of transfer pricing safe harbour guidance could have been delivered this year, following the first release at the end of 2014, this is now slipping into 2016, acknowledging the first round was easier to deal with. It will focus on materiality, management and administration services and technical services.

    Taxpayer Alerts

    • Procurement Hubs
    • Cross Currency Interest rate swaps

    An upcoming taxpayer alert will deal with procurement hubs, including those aimed at procuring services in low tax jurisdictions, which represent challenges under the Controlled Foreign Company rules and Part IVA.

    Another taxpayer alert is being issued dealing with cross-currency interest rate swaps, addressing cases where non-arm’s length interest rate is paid and interest withholding tax is avoided.

    There is also a concern on potential abuse of revaluation provisions in the context of the application of the thin capitalisation rules. This will be further discussed at the March 2016 NTLG meeting.

    Implementation of the OECD BEPS action plans, particularly where the Government has made an announcement:

    • Action item 13 – On country by country reporting
    • Action Item 2 – On ongoing work on hybrids

    Guidance on country by country reporting is being released today. More guidance can be released down the track.

    The Board of Tax continues its work on the implementation of the anti-hybrid rules. It has released its consultation paper, asking for submissions by mid-January 2016.

    Agenda item 1.4: Commissioner correcting the public record

    End of example

    Members discussed whether some guidance could be provided about the circumstances under which the Commissioner would correct the public record. The ATO clarified that these things are evaluated on a case by case basis and it is hard to be definitive. However, the key message is that context drives the response, particularly when misleading statements run the risk of undermining public confidence in the tax system.

    Members welcomed the ATO comments, noting they were reassuring. A number of suggestions were subsequently discussed, including providing taxpayers with a heads up when there is a potential correction or, as a preventive measure, taxpayers checking in advance with the ATO public statements they intend to make about their tax positions.

    Segment 2: Strategic initiatives to improve the tax system and its administration

    Agenda item 2.1: The Reinventing the ATO program

    End of example

    The Reinventing the ATO program

    Katie Welsh noted that a four year plan had been worked out in the last quarter. The ATO had run workshops with all segments included in the blueprint, including 165 community members and 65 partners, members of the tax profession and software developers. A number of common themes had emerged from these workshops:

    • ‘show me what / show me how’ – what new products are there and how to use them
    • ‘fix the basics’ – addressing every day interactions, such as those with the ATO website
    • ‘understand me and empathise’ – providing staff with the right skills and commercial training, including those working in areas such as debt management
    • ‘ tapping into natural systems’ – making it easy to comply with tax obligations
    • ‘getting the most of data’ – such as prefilling deductions, keeping cost base data, providing alerts when approaching contributions limits
    • ‘finding the right people to talk’ – considering a manager per issue, front to end
    • ‘client profile’ – providing a whole of client picture across their entire experience with the tax and superannuation system and with transparency on any areas of concern
    • ‘we see what you see’ – providing technical solutions to interface with ATO systems
    • ‘contemporary performance measures’ – avoiding revenue bias, focusing on the overall experience, including the provision of certainty for taxpayers
    • ‘workforce of the future’ – bringing in experienced designers
    • ‘working with partners’ - involving software developers and other partners in the design of service delivery.

    Members commented that it was important to fix the basics, particularly on issues associated to the stability of the portal and also to facilitate education on the use of the new technology. It was also noted that the capacity to provide remote access, to enable ‘we see what you see’ functionality, was being considered for next year.

    Contemporary Digital Services program

    Daniel Bamford briefed the meeting on recent developments in the Contemporary Digital Services program, including the Tax Time 2015 release of ATO online services for individuals and two app releases that deployed the myDeductions tool, the business performance check tool and voice authentication.

    The ATO is working closely with tax and BAS agent community to identify and address their irritants in their interactions with the portal and also introducing a new default option for correspondence with their clients.

    The ATO’s objective is to modernise the portal and there will be consultation on options early in the new year. Consultation has also started on the Digital by Default proposal, with the release of a consultation paper on the Let’s Talk website, seeking comments by 15 January 2016. NTLG members were invited to share the news with their associations and provide comments on the paper, including on how transition could be undertaken with less disruption.

    Members asked whether more time could be provided for feedback on the consultation paper, noting the limitations on availability of stakeholders around this time of the year. It was clarified that this consultation was only the first phase, which will be followed in a second phase by more detailed consultations on a draft Bill and that feedback was important in order to be guided by the community about what were appropriate transition times.

    A small trial is now being conducted on a cross-agency project, Manage ABN Connections, led by the ATO. It will allow people appropriately authorised to act on behalf of a business, using their myGov credentials to access government online business services. It will assist in addressing some of the AUSkey issues. A broader trial is planned for March 2016 and an update will be provided in the new year.

    Post meeting secretariat note: The consultation period for the Digital by Default consultation paper has been extended by a further two weeks to 29 January 2016. 

    Strategic program in focus - Smarter Data strategic program of change

    Greg Williams noted that the Smarter Data is one of the six strategic programs of change. The Commissioners have given Smarter Data a licence to be disruptive agent for change. Smarter Data is being driven by a capability framework with the following design principles:

    • a difference making insight
    • smarter business decisions, and
    • act with agility.

    An early example of its agility is the research and development laboratory (RAD LAB), which was constituted in nine weeks. Associated with the RAD LAB is a new method of procurement (the Multi-use list) which allows the ATO to access the latest technology in a far more flexible and quicker manner. The ATO has opened-up this list for use by other government agencies.

    An example of difference making insight is the use of profiles to influence behaviour, as was the case when identified potential late taxpayers received a ‘nudge’ prompting them to pay their tax liabilities on time.

    The use of profiles can assist the ATO in improving the client experience by alerting them at pre-lodgement tax time of potential over-claiming or under-claiming of work related deductions. Profiling may also assist call centres in having a more informed and meaningful conversations.

    Elinor Kasapidis briefed members on developments regarding estimates of Tax Gap. The objective is using data from our compliance activities to gain an understanding of its drivers. This will in-turn inform our strategy to achieved desired outcomes. It also assists in providing insights to policy formulation.

    Members noted that it was important to allay privacy concerns related to access to data by the ATO and also to build confidence with the tax profession. Any concerns should be raised at the start of an audit rather than as a ‘gotcha’ comment at the end. It should also be investigated how the use of data could assist tax practices.

    It was clarified that no consultations on Tax Gap had been run directly by Smarter Data; rather consultations were run through the workshops gathering feedback from the different segments of clients’ experiences.

    The ATO noted that the methodology for Tax Gap was developed in conjunction with an industry panel, further consultations are planned and the methodology will be published.

    Members noted that benefits from initiatives such as single touch payroll needed to be communicated more, with data also being used to convey messages when the tax positions are in order.

    Tax cyber security

    Michael Croker noted the need to deal with issues of cyber security, such as hacking and identity theft, using and reacting to advice from whistle blowers and ensuring IT systems protect the privacy and confidentiality of information.

    It was noted that it is not easy to find ATO guidance in this area. Questions remain on who owns data stored in the cloud and how it can be shared. When problems occur, it is best to avoid engaging in the blame game; much better to engage software developers, practitioners and the ATO in a co-design activity aimed at facilitating a shared understanding of the potential problems and the best way to address them and also at promoting education in this area.

    Robert Ravanello commented that with an environment that is more digital now, with more information being pushed into the cloud by practice management software, the internet is not a safe place. Good security practices and strong authentication procedures are needed to protect from identity theft. It is about how to protect from risks derived from the weakest link.

    The meeting agreed that a working group comprised of ATO and representatives from the professional associations and software developers should be established to agree on strong authentication procedures and safeguards. It should document what tax and BAS agents and software developers need to do in this area and what can be done to rectify data. Michael Croker and Robert Ravanello are responsible for establishing a limited life working group which will be set up with the assistance of Acting Commissioner Shirley Forlin.

    Action item: NTLG 1512/1
    Due date: 17 March 2016 NTLG meeting
    Responsibility: CA ANZ representative Michael Croker and Deputy Commissioner Robert Ravanello with assistance from Acting Commissioner Shirley Forlin

    Establishment of cyber security limited life working group
    The ATO to establish a cyber-security working group comprising ATO and representatives from the professional associations and software developers to consult on strong authentication procedures and safeguards to protect data.

    End of example


    Agenda item 2.2: ATO Taxation Statistics review

    End of example

    Co-Chair Grant Wardell-Johnson made the following key points regarding the proposals in his discussion paper for this item:

    • they start from a high base, but there is room for improvement;
    • their aim is to add to the tax debate with informed, empirical data;
    • they are additive, consistency with past data is not lost;
    • they are not subjective, they remain in an objective space; and
    • if not implementable for 2016, changes are proposed for 2017.

    It is suggested that the proposals be discussed to agree on how they can be taken forward. Input from externals and academics on appropriate parameters can also be sought.

    Andrew England noted that the ATO has commenced a project to open up access to data for policy research purposes and was open to consider how better use could be made of available data. In addition, the Department of Prime Minister and Cabinet has set out a road map at the Whole of Government level, opening access to data to enable better research and support policy thinking.

    The ATO has already been facilitating access to raw data by researchers, initially to 1 per cent of data files on individuals, later on increased to 2 per cent. Two scholars are currently doing research accessing ATO data without breaching confidentiality.

    While the ATO Taxation Statistics provide a snapshot approach, the ATO is developing longitudinal files which would allow tracking the impacts of policies on taxpayers across time. It has started work to create a personal income tax longitudinal data file which will be planned to be placed in the Secure Unified Research Environment. This is individuals’ data, with consideration to be given later to business tax data, acknowledging this would bring more challenges to preserve confidentiality.

    The ATO is also developing ways to encourage research into tax policy issues, including through grants and scholarships and also through secondments to the ANU’s Tax and Transfer Policy Institute, which are currently in place. The ATO is part of a project led by the ABS to promote data integration across the Commonwealth agencies to facilitate policy analysis of impacts across programs.

    Members noted that Grant Wardell-Johnson will have further discussions with Andrew England to consider in more detail his proposals and also how they can be integrated into the above projects. Any quicker potential gains will also be explored. The Tax Analysis Division in Treasury will also be invited to join these discussions.

    Andrew England undertook to circulate to members out of session the link to the Department of Prime Minister and Cabinet announcement of the road map that he referred to earlier.

    Post-meeting secretariat note: The links to the Public Sector Data Management documents published on the Department of Prime Minister & Cabinet website were sent to NTLG members out-of-session on 7 December 2015. 

    Agenda item 2.3: Red-tape reduction

    End of example

    NTLG ‘safe harbours’ project

    Michelle de Niese briefed the meeting on the recent activities of the safe harbours project. While on this occasion an oral brief was provided, a short point summary of the measures will be distributed as part of the agenda papers for the March 2016 NTLG meeting.

    The following summary was provided on the state of play for the different initiatives being considered by the safe harbour working groups:

    • The initiative on GST barter transactions is almost completed. Costings are currently being finalised
    • The initiative on Excise is also well progressed. Three elements are considered to facilitate compliance: (i) using data from expenses in financial statements; (ii) facilitating use of end of period data and (iii) dealing with incidental on-road use
    • The fleet car log book initiative, or tools of trade, is well progressed. Revised estimates of compliance savings are in the order of $80 million over 10 years. The group has been asked to produce robust costings in consultation with Revenue Analysis Branch
    • The initiatives on transfer pricing were expected to be delivered in 2015, but are now aiming for early 2016 delivery. It comprises initiatives on (i) immaterial third party dealings; (ii) technical services and (iii) management and administration services
    • The initiatives being considered by the small business working group continue under development – a large number of initiatives is being considered by this group
    • The working group on tax and accounting is still searching for worthwhile, implementable initiatives in the near term, with assistance from Grant Wardell-Johnson.

    There is still more work to be done on the above initiatives, but when implemented they should assist in alleviating compliance costs. It is expected that next year there will be more traction on this project.

    ATO deregulation activities

    Members noted the paper provided for this item.

    Agenda item 3: Other business

    End of example

    Any other business

    Members suggested that Treasury’s forward work program be reintroduced. Treasury undertook to look at this in the new year.

    NTLG meetings for 2016

    Members discussed their preferences for the location of 2016 NTLG meetings and agreed to the following:

    • Thursday, 17 March 2016 to be held in Canberra
    • Tuesday, 14 June 2016 to be held in Melbourne.

    The locations for the NTLG meetings of Tuesday, 6 September 2016 and Friday, 9 December 2016 are to be finalised later.

    Potential names for NTLG moving forward

    Members agreed to keep this item for further consideration in subsequent meetings.

    Changes to NTLG Charter

    Andrew Mills noted that CA ANZ had suggested a two year appointment for the designated Co-Chair and suggested that this was a matter for the external representatives to consider as a group and advise the ATO of their recommendation. The ATO will be happy to be guided by their advice.

    Members agreed to provide any further comments they may have on the NTLG Charter to Shirley Forlin, so that it can be finalised.

    Action item: NTLG 1512/2
    Responsibility: All NTLG members
    Due date: As soon as possible

    Finalise draft NTLG Charter
    Members to provide any further comments on the draft NTLG Charter to Shirley Forlin, A/g Assistant Commissioner, External Relations, so that the Charter can be finalised.

    End of example

    Progress report on ECAP project

    Members noted the paper provided for this item.

    Meeting close

    End of example

    Closing remarks

    There being no further business, the Chair closed the meeting at 3:30 pm.

    The next NTLG meeting is scheduled for Thursday, 17 March 2016 in Canberra.


    NTLG agendas, minutes and related papers are not binding on the Australian Taxation Office (ATO) or any of the other bodies referred to in these papers. While every effort is made to accurately record views expressed, the wording necessarily represents a summary of statements of general position only, and care should be taken in interpreting those statements. These papers reflect the position at the date of release (unless otherwise noted) and readers should note that the position on any issue may subsequently change. These minutes have been formally endorsed by the members. 


      Last modified: 12 Feb 2016QC 47954