House of Representatives Committees

| Joint Committee of Public Accounts and Audit

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Report 426:Ninth biannual hearing with the Commission of Taxation

23 November 2011

© Commonwealth of Australia 2011
ISBN 978-0-642-79596-0 (Printed version)
ISBN 978-0-642-79597-7 (HTML version)


View the report as a single document
- (PDF 1352KB)


View the report as separate downloadable parts:

Preliminary Pages (PDF 102KB)
 
Chapter 1 Biannual hearing with the Commissioner of Taxation (PDF 1036KB)

Introduction
Conduct of the hearing
Key themes of the report
Theme 1: The level of service provided
Complaints handling
Change program
Compromised Tax File Numbers (TFN)
Organisational Culture
Theme 2: Compliance
Making compliance easier
Cost of compliance on small business
The tax gap and random audits
Tax base integrity
Improving communications
Theme 3: Consultation on policy issues
Level of consultation
Timeliness, transparency and breadth of consultation
Theme 4: External scrutiny and review
The role of scrutiny bodies
The ATO’s relationships with scrutiny bodies
Recommendations made by scrutiny bodies
Co-ordination between the scrutiny bodies
The role of professional bodies
The ATO’s relationship with professional bodies
Other Issues
The administration of self managed super funds (SMSFs)
The administration of inefficient taxes
The governance structure of the ATO
Concluding Comments

 
Appendix A — List of submissions (PDF 46KB)
 
Appendix B — Public hearing (PDF 27KB)

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