Publications
Publications
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Review: The administration of the Commissioner’s remedial power
Reviews and reports This report examines the discretionary statutory power for the Commissioner of Taxation to temporarily modify the operation of taxation law provisions where those provisions give rise to unintended or unforeseen outcomes. The report explores the ATO’s approach to receiving, considering and determining which issues are suitable for the exercise of the power…
5 MB -
‘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
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 -
Review: The exercise of the Commissioner’s general powers of administration
Reviews and reports This report examines the nature and purpose of the Commissioner’s General Powers of Administration (GPA). Through five case studies, the report examines how the GPA is exercised. Although many unremarkable decisions are made each day under the GPA, significant decisions such as settlement of tax disputes and implementation of relief measures during…
3 MB -
Submission to the Parliamentary Joint Committee on Corporations and Financial Services
625 KB