Publications
Publications
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Review: ATO’s management of compromised accounts
Reviews and reports In April 2024, the Tax Ombudsman published a report of our examination of one aspect of tax identity fraud. That investigation and report focused on the importance of bank account integrity and the ATO’s risk management controls to prevent fraudsters from changing bank account details in legitimate taxpayer accounts. That aspect of…
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Review: ATO’s management of remission of the general interest charge
The government and community should be compensated for deliberate late payment of tax liabilities and that late payment should not be rewarded, but there may be a range of factors that hamper a taxpayer’s ability to pay their liabilities on time. This review will explore whether ATO GIC decisions are supported by policies, systems and…
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The Principles of Taxation Law 2025
The Tax Ombudsman, Ruth Owen contributed the Preface to the Principles of Taxation Law 2025 published by Thomson Reuters, written by Celeste Black, Wes Obst, Rami Hanegbi, Sunita Jogarajan, Kerrie Sadiq, Sonali Walpola, Jared Clements, Richard Krever. The Preface outlines the defining principles of trust between citizens, the Government and tax administrators, and highlights how to navigate…
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Journal article: Principles of Good Tax Administration
This article focuses on the importance of good tax administration and what it takes to deliver good public administration within the context of the Australian tax system. As the Inspector-General of Taxation and Taxation Ombudsman (IGTO), I see many examples of where tax administration goes wrong. I am keen to start 2025 with a renewed…
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Submission to the Senate Legal and Constitutional Affairs Legislation Committee’s inquiry into Oversight Legislation Amendment
On 10 December 2024, the Tax Ombudsman lodged a submission to the Committee’s Inquiry into Oversight Legislation Amendment (Robodebt Royal Commission Response and Other Measures) Bill 2024
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