Introduction Tax debt collection and reporting Table 2.1: Amount and composition of tax debt between 2011-12 and 2016-17   2013-14 2014-15 2015-16 2016-17 Total debt $34.2 billion $35.1 billion – – Collectable debt $19.5 billion $19.2 billion $19.2 billion $20.9 billion Disputed debt $8.5 billion $9.6 billion – – Insolvency debt $6.2 billion $6.3 billion…

1. Introduction 1.1 The Inspector-General of Taxation (IGT) welcomes the opportunity to make a submission to the House of Representatives Standing Committee on Tax and Revenue’s (Committee) Inquiry into Taxpayer Engagement with the Tax System (Inquiry). 1.2 It is widely acknowledged that the willing engagement of taxpayers in the tax system is a key driver for voluntary…

Executive Summary The IGT welcomes the opportunity to make submission to the House of Representatives Standing Committee on Tax and Revenue (the Committee) to assist in its Inquiry into the External Scrutiny of the Australian Taxation Office (ATO). As the Committee has previously found, an examination of the Australian Government scrutiny landscape shows that the ATO is…

Introduction 1.1 This is a supplementary submission of the Inspector-General of Taxation (IGT) to the House of Representatives Standing Committee on Tax and Revenue’s (Committee) Inquiry into the External Scrutiny of the Australian Taxation Office (Inquiry). The IGT has previously provided the Committee with a submission that details the response to the Committee’s terms of reference (the…

1. Introduction 2. Economic impact of unpaid SG Accuracy and adequacy of data collected on unpaid SG Information and data collected by the ATO on SG non-payment Other potential data sources Complaints from affected employees Role and effectiveness The ATO’s monitoring, investigation and recovery of unpaid SG Resources and coordination between government agencies Detection and…