Publications

Publications

  • Taxation in a Brave New World

    Taxation in a Brave New World

    This paper examines the role of statutory interpretation in tax administration, particularly in areas where statutes seemingly impose conflicting duties and responsibilities. It explores the role and adequacy of statutory frameworks to inform decision making, particular in the exercise of discretions and discusses the benefits of implementing a principal or overriding objective, a suite of…

    706 KB
  • ‘Own initiative’ investigation into tax identity fraud

    ‘Own initiative’ investigation into tax identity fraud

    Terms of reference To investigate the ATO’s systems that prevent, detect and respond to identity and related financial fraud, and the impact of those measures on affected taxpayers and their representatives including: Contact us Email us [email protected] You can submit your experiences up until 15 February 2024. The IGTO report with findings and recommendations is…

    358 KB
  • Annual Report 2022-23

    Annual Report 2022-23

    The IGTO’s Annual Report for the financial year ended 30 June 2023 is available here on our website, as well as on the Transparency Portal which is the central storage point for publicly available corporate information for all Commonwealth bodies.

    5 MB
  • Submission to the Parliamentary Joint Committee on Corporations and Financial Services

    Submission to the Parliamentary Joint Committee on Corporations and Financial Services

    625 KB
  • Case Study – Early release of superannuation on compassionate grounds

    Case Study – Early release of superannuation on compassionate grounds

    A complainant that had recently been diagnosed with stage four prostate cancer, was advised (by their doctor) to have surgery as soon as possible to remove the cancer. Understandably, the surgery was time critical.  The complainant needed to borrow money from a family friend to make the upfront payment for the surgery as well as…