• Appendix 1: Reporting on specific legislation

    There is specific legislation administered by the Commissioner that includes a reporting requirement. Table 7.1 addresses those requirements for 2010-11.

    The ATO also has several reporting requirements in laws not administered by the Commissioner. Table 7.2 addresses those requirements for 2010-11.

    TABLE 7.1: Reporting requirements in laws administered by the Commissioner (a)

    Page ref.

    Legislation

    Breaches or evasions

    Operation or working of the act

    109-116

    A New Tax System (Australian Business Number) Act 1999

    There were no breaches or evasions

    There were no significant issues

    N/A

    Commonwealth Places Windfall Tax (Collection) Act 1998

    There was no activity to report under this Act during 2010-11

    194

    Energy Grants (Credits) Scheme Act 2003

    There were six administrative sanctions, the value of penalties imposed was $8,306,295

    There was one significant issue - Administrative Appeals Tribunal decision [2010] AATA 0832

    58

    First Home Saver Accounts Act 2008

    There were no breaches or evasions

    There were no significant issues

    N/A

    Franchise Fees Windfall Tax (Collection) Act 1997

    There was no activity to report under this Act during 2010-11

    95

    Fringe Benefits Tax (Application to the Commonwealth) Act 1986

    There were no breaches or evasions

    There was one case

    95

    Fringe Benefits Tax Assessment Act 1986

    We identified and raised 127 unreported amended assessments on fringe benefits tax liabilities

    Administrative sanctions were applied in 18 cases

    There were two significant issues:

    • a significant case
    • changes to s23AG of the Income Tax Assessment Act 1936, impacting on fringe benefits tax liabilities
     

    79-86,
    98-99

    Income Tax Assessment Act 1936

    See pages 79-86, 98-99

    See pages 79-86, 98-99

    N/A

    International Tax Agreements Act 1953

    There were no breaches or evasions

    There were no significant issues

    N/A

    Trust Recoupment Tax Assessment Act 1985

    There was no activity to report under this Act during 2010-11

    96

    Petroleum Resource Rent Tax Assessment Act 1987

    There were two administrative sanctions, the value of penalties imposed was $203,854

    There were two significant cases and one case before the Administrative Appeals Tribunal

    91

    Small Superannuation Accounts Act 1995

    There were no breaches or evasions

    There were no significant issues

    56, 91

    Superannuation (Government Co-contribution for Low Income Earners) Act 2003

    There were no breaches or evasions

    There were no significant issues

    90-91

    Superannuation (Unclaimed Money and Lost Members) Act 1999

    There were no breaches or evasions

    There were no significant issues

    90

    Superannuation Contributions Tax (Assessment and Collection) Act 1997

    There were no breaches or evasions

    There were no significant issues

    90

    Superannuation Contributions Tax (Members of Constitutionally Protected Funds) Assessment and Collection Act 1997

    There were no breaches or evasions

    There were no significant issues

    57, 89

    Superannuation Guarantee (Administration) Act 1992

    See pages 89-90

    There was one significant case decided by the court and another case with a decision reserved

    67,
    219-222

    Taxation Administration Act  1953 - Section 3B, in relation to disclosure of information to ASIO, other law enforcement agencies, the Project Wickenby taskforce and other taskforces

    There were no breaches or evasions

    Note: All disclosures now occur under section 355

    The number of requests for disclosure of information has increased, mainly due to new legislation supporting information disclosure

    N/A

    Part IV of the Taxation Administration Act 1953 - Exchange control

    There were no breaches or evasions

    There were no significant issues

     

    Section 352-5: Taxation Administration Act 1953(b), in relation to:

       

    55, 95

    • Fuel tax law
     

    There were 302 administrative sanctions, the value of penalties imposed was $8,649,695

    There were four significant issues:

    • one fuel tax determination - FTD 2010/1
    • two ATO interpretative decisions - ATO ID 2010/223; ATO ID 2011/17
    • one Law Administration Practice Statement - PSLA 2010/3
     

    92

    • GST law
     

    There were 2,354 administrative sanctions, the value of penalties imposed was $123,233,916

    There were 16 significant issues

    For more detail on some of these cases

    95-96

    • Luxury car tax law
     

    There was one administrative sanction, the value of penalties imposed was $79,674

    There were no significant issues

    95

    • Wine tax law
     

    There were 24 administrative sanctions, the value of penalties imposed was $2,993,698

    There was one significant issue - a wine equalisation tax determination 2011/1

    N/A

    Termination Payments Tax (Assessment and Collection) Act 1997

    There were no breaches or evasions

    There were no significant issues

    (a) There is no reporting requirement for the Excise Act 1901.

    (b) Section 352-5 requires a report on the working of the indirect tax laws.

    TABLE 7.2: Other reporting requirements

    Legislation

    Page reference

    Section 311A; Commonwealth Electoral Act 1918

    215-216

    Crimes Act 1914 (Assumed identities)

    218

    Section 516A; Environment Protection and Biodiversity Conservation Act 1999

    194-198

    Section 57; Financial Management and Accountability Act 1997

    232-313

    Section 8; Freedom of Information Act 1982

    165-168

    Paragraph 11; Legal Services Directions 2005

    169

    Section 74; Occupational Health and Safety Act 1991

    202-205

    NOTES
    The references are limited to reporting requirements under law. As a matter of Commonwealth policy, other information is also required in this report. For example, the Commonwealth Fraud Control Guidelines require information about our fraud-prevention and control procedures to be included in this report. That information appears in Part 2.

    The page references indicate where in this report we address each requirement. Page references are not exhaustive, and other discussions of our activities and outcomes throughout the report are relevant to a number of the requirements.

      Last modified: 31 Oct 2011QC 28036