Inquiry into the Australian Taxation Office

Report

On 17 November 1993, the Joint Standing Committee on Public Accounts tabled its report entitled 326th Report: An assessment of tax – An inquiry into the Australian Taxation Office.

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This report is available in four parts to reduce download size.
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This report is comprised of preliminary pages, 14 chapters and 12 appendices and a Minority Report.

326th Report: An assessment of tax – An inquiry into the Australian Taxation Office

Part A: Preliminary pages up to Chapter 5 (PDF 4,014KB)

Duties of the Committee, Preface, Contents, Appendices, List of Figures, List of Tables, Executive Summary, Recommendations, Abbreviations
Ch1: Introduction

Ch2: Historical Background
Ch3: Administrative Structures
Ch4: Self Assessment
Ch5: Legislative Framework

Part B: Chapter 6 to Chapter 9 (PDF 3,937KB)

Ch6: Rulings
Ch7: Modernisation
Ch8: Resources
Ch9: Revenue Collection

Part C: Chapter 10 to Chapter 14 (PDF 3,676KB)

Ch10: Taxpayers Assistance
Ch11: Auditing
Ch12: Enforcement and Penalties
Ch13: Taxpayers' Charter
Ch14: Avenues of Review

Part D: Appendix 1 to Minority Report (end) (PDF 3,038KB)

Appendix 1: Submissions to the Inquiry
Appendix 2: Public Hearings - Witnesses to the Inquiry
Appendix 3: Exhibits received
Appendix 4: Briefings/Inspections
Appendix 5: Commissioner's Taxation 1910 to 1993
Appendix 6: Branch Offices of the Australian Taxation Office
Appendix 7: Charter of the National Tax Liaison Group
Appendix 8: Charter of the Commissioner's Advisory Panel
Appendix 9: Taxation Ruling TR93/30 - Public Ruling
Appendix 10: A Private Ruling
Appendix 11: Taxation Determination TD93/94
Appendix 12: Taxpayer's Charter
Minority Report of Senator B K Bishop

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