House of Representatives Committees

Joint Standing Committee on Public Accounts

Inquiry into the Australian Taxation Office


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.
If you have difficulty accessing the report, please contact the Committee Office.

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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