Publications
Publications
-
Submission to the Treasury Independent Evaluation of the JobKeeper Payment
11 MB -
Tax Complaints can assist to improve tax administration
The IGTO has written a thought leadership article for Charted Accountants Australia and New Zealand (CAANZ) highlighting the important role that tax complaints can play in improving the administration of the tax system. The article also examines some aspects of the Australian Taxation Office’s new charter – Our Charter. The article has been published on the…
312 KB -
Case Study – Excise
A business sought to acquire excise-paid spirit in containers of more than 2 litres (i.e. bulk containers) to repackage them into smaller containers for retail sale. The ATO advised the business that they could only acquire excise-paid spirit in containers of 2 litres or less for repackaging. Alternatively, the business may acquire excise-unpaid (‘underbond’) spirit…
-
Case Study – Missing refund
The complainant was under a temporary guardianship arrangement whereby their financial affairs were managed by a trustee appointed to be their guardian. The trustee lodged several income tax returns for the complainant and nominated for any refunds to be deposited into the trustee’s bank account. After the ATO processed the tax returns, it refunded approximately…
-
Case Study – Director Penalty Notice
A complainant approached the IGTO to raise concern that the ATO was pursuing him for an amount of taxation debt through a Director Penalty Notice (DPN) that was excessive. Directors are personally liable for some undischarged company debts, including superannuation guarantee charge (SGC). DPNs are used to recover the tax debts incurred by a company…