Performance of the Inspector-General of Taxation

June 2020

© Commonwealth of Australia 2020
ISBN: 978-1-76093-081-3

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Senate Economics Legislation Committee

Recommendations

Chapter 1—Background

  Terms of reference
  About the inquiry
  Submissions
  Public hearings
  History of the Inspector-General of Taxation and Taxation Ombudsman
  The Inspector-General's enabling legislation

Chapter 2—Accountability and independence

  Overview
  Accountability and governance
  Independence
  Suggestions to improve the IGTO's accountability and independence
  Committee view
  Committee recommendations

Chapter 3—Investigations

  Overview
  Inspector-General of Taxation role—the undertaking of systemic reviews
  Taxation Ombudsman role—the investigation of taxpayer complaints
  Suggestions to improve the performance of the IGTO's investigative functions
  Committee view
  Committee recommendations

Chapter 4—Protection of whistleblowers

  Overview
  Disclosures made under the Public Interest Disclosure Act 2003
  Disclosures made under the Inspector-General of Taxation Act 2003
  Suggestions to improve the performance of the IGTO's disclosure frameworks
  Committee view
  Committee recommendations

Additional comments by Senator Rex Patrick

  The watchdog with a missing eye and that’s short of a few teeth

Appendix 1—Inspector-General of Taxation resourcing

Appendix 2—Submissions, tabled documents and answers to questions on notice

Appendix 3—Public hearings

Committee Secretariat contact:

Senate Standing Committees on Economics
PO Box 6100
Parliament House
Canberra ACT 2600

Phone: +61 2 6277 3540
Fax: +61 2 6277 5719
economics.sen@aph.gov.au