Terms of Reference

On the 6 December 2017 the Tax and Revenue Committee resolved to inquire into and report on the 2016–17 Annual Report of the Australian Taxation Office.
For this performance review, the Tax and Revenue Committee has resolved to investigate, as relevant, any matter raised in the 2016–17 Annual Report of the Australian Taxation Office.
In addition to follow-up of previous agreed actions responding to Committee review recommendations, and any contemporary tax administration issues including the status of the Reinvention Program, the Committee, in its 8 December 2018 inquiry announcement stated that the review may also consider the following areas:
the ATO’s fraud control management;
the administration of the Australian Business Register;
the administration of business debt; and
reporting on cash dominant industry audits.
On 25 September 2018, the Committee determined to further call for feedback from taxpayers specifically on ATO performance measured against Reinvention Program commitments to support voluntary taxpayer engagement and build trust in the tax system, to include topics:
fairness in management of tax debts and the dispute process, and
the impact of IT transformation and platform issues—including blackouts for short durations.

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