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Work health and safety

The IGT office fosters and maintains a safe and healthy working environment in accordance with the Work Health and Safety Act 2011 (WHS Act). During 2016–17, the IGT received no accident and incident reports. No notices were given under sections 90, 191, 195 or 198 of the WHS Act.

Information publication scheme

Agencies subject to the FOI Act are required to publish information as part of the Information Publication Scheme (IPS). This requirement is set out in Part II of the FOI Act that each agency must include on its website a plan showing what information it publishes in accordance with the IPS requirements.

The IGT’s IPS plan can be found at www.igt.gov.au.

Advertising and market research

The IGT’s advertising costs for reporting purposes are outlined in the table below:

Table 11: Advertising costs for 2016-17

No market research or campaign advertising costs were incurred during 2016-17.

Ecologically sustainable development and environmental performance

The IGT office pursues measures to improve its overall environmental performance. The owner of the leased office premises has active energy, waste management and water conservation strategies. The IGT recycles paper and cardboard products.

The IGT reports to Government annually on the agency’s energy performance.

Discretionary grants

No discretionary grant programs are administered by the IGT.

List of requirements

PGPA Rule Reference

Description

Requirement

17AD(g)

Letter of transmittal

17AI

A copy of the letter of transmittal signed and dated by accountable authority on date final text approved, with statement that the report has been prepared in accordance with section 46 of the Act and any enabling legislation that specifies additional requirements in relation to the annual report.

Mandatory

17AD(h)

Aids to access

17AJ(a)

Table of contents.

Mandatory

17AJ(b)

Alphabetical index.

Mandatory

17AJ(c)

Glossary of abbreviations and acronyms.

Mandatory

17AJ(d)

List of requirements.

Mandatory

17AJ(e)

Details of contact officer.

Mandatory

17AJ(f)

Entity’s website address.

Mandatory

17AJ(g)

Electronic address of report.

Mandatory

17AD(a)

Review by accountable authority

17AD(a)

A review by the accountable authority of the entity.

Mandatory

17AD(b)

Overview of the entity

17AE(1)(a)(i)

A description of the role and functions of the entity.

Mandatory

17AE(1)(a)(ii)

A description of the organisational structure of the entity.

Mandatory

17AE(1)(a)(iii)

A description of the outcomes and programs administered by the entity.

Mandatory

17AE(1)(a)(iv)

A description of the purposes of the entity as included in corporate plan.

Mandatory

17AE(1)(b)

An outline of the structure of the portfolio of the entity.

Portfolio departments – mandatory

17AE(2)

Where the outcomes and programs administered by the entity differ from any Portfolio Budget Statement, Portfolio Additional Estimates Statement or other portfolio estimates statement that was prepared for the entity for the period, include details of variation and reasons for change.

If applicable, mandatory

17AD(c)

Report on the Performance of the entity

 

Annual Performance Statements

17AD(c)(i); 16F

Annual performance statement in accordance with paragraph 39(1)(b) of the Act and section 16F of the Rule.

Mandatory

17AD(c)(ii)

Report on Financial Performance

17AF(1)(a)

A discussion and analysis of the entity’s financial performance.

Mandatory

17AF(1)(b)

A table summarising the total resources and total payments of the entity.

Mandatory

17AF(2)

If there may be significant changes in the financial results during or after the previous or current reporting period, information on those changes, including: the cause of any operating loss of the entity; how the entity has responded to the loss and the actions that have been taken in relation to the loss; and any matter or circumstances that it can reasonably be anticipated will have a significant impact on the entity’s future operation or financial results.

If applicable, mandatory

17AD(d)

Management and Accountability

 

Corporate Governance

17AG(2)(a)

Information on compliance with section 10 (fraud systems).

Mandatory

17AG(2)(b)(i)

A certification by accountable authority that fraud risk assessments and fraud control plans have been prepared.

Mandatory

17AG(2)(b)(ii)

A certification by accountable authority that appropriate mechanisms for preventing, detecting incidents of, investigating or otherwise dealing with, and recording or reporting fraud that meet the specific needs of the entity are in place.

Mandatory

17AG(2)(b)(iii)

A certification by accountable authority that all reasonable measures have been taken to deal appropriately with fraud relating to the entity.

Mandatory

17AG(2)(c)

An outline of structures and processes in place for the entity to implement principles and objectives of corporate governance.

Mandatory

17AG(2)(d) – (e)

A statement of significant issues reported to Minister under paragraph 19(1)(e) of the Act that relates to non-compliance with Finance law and action taken to remedy non-compliance.

If applicable, mandatory

 

External Scrutiny

17AG(3)

Information on the most significant developments in external scrutiny and the entity’s response to the scrutiny.

Mandatory

17AG(3)(a)

Information on judicial decisions and decisions of administrative tribunals and by the Australian Information Commissioner that may have a significant effect on the operations of the entity.

If applicable, mandatory

17AG(3)(b)

Information on any reports on operations of the entity by the Auditor-General (other than report under section 43 of the Act), a Parliamentary Committee, or the Commonwealth Ombudsman.

If applicable, mandatory

17AG(3)(c)

Information on any capability reviews on the entity that were released during the period.

If applicable, mandatory

 

Management of Human Resources

17AG(4)(a)

An assessment of the entity’s effectiveness in managing and developing employees to achieve entity objectives.

Mandatory

17AG(4)(b)

Statistics on the entity’s APS employees on an ongoing and non-ongoing basis; including the following:

• Statistics on staffing classification level;

• Statistics on full-time employees;

• Statistics on part-time employees;

• Statistics on gender;

• Statistics on staff location; and

• Statistics on employees who identify as Indigenous.

Mandatory

17AG(4)(c)

Information on any enterprise agreements, individual flexibility arrangements, Australian workplace agreements, common law contracts and determinations under subsection 24(1) of the Public Service Act 1999.

Mandatory

17AG(4)(c)(i)

Information on the number of SES and non-SES employees covered by agreements, etc, identified in paragraph 17AG(4)(c).

Mandatory

17AG(4)(c)(ii)

The salary ranges available for APS employees by classification level.

Mandatory

17AG(4)(c)(iii)

A description of non-salary benefits provided to employees.

Mandatory

17AG(4)(d)(i)

Information on the number of employees at each classification level who received performance pay.

If applicable, mandatory

17AG(4)(d)(ii)

Information on aggregate amounts of performance pay at each classification level.

If applicable, mandatory

17AG(4)(d)(iii)

Information on the average amount of performance payment, and range of such payments, at each classification level.

If applicable, mandatory

17AG(4)(d)(iv)

Information on aggregate amount of performance payments.

If applicable, mandatory

 

Assets Management

17AG(5)

An assessment of effectiveness of assets management where asset management is a significant part of the entity’s activities.

If applicable, mandatory

 

Purchasing

17AG(6)

An assessment of entity performance against the Commonwealth Procurement Rules.

Mandatory

 

Consultants

17AG(7)(a)

A summary statement detailing the number of new contracts engaging consultants entered into during the period; the total actual expenditure on all new consultancy contracts entered into during the period (inclusive of GST); the number of ongoing consultancy contracts that were entered into during a previous reporting period; and the total actual expenditure in the reporting year on the ongoing consultancy contracts (inclusive of GST).

Mandatory

17AG(7)(b)

A statement that “During [reporting period], [specified number] new consultancy contracts were entered into involving total actual expenditure of $[specified million]. In addition, [specified number] ongoing consultancy contracts were active during the period, involving total actual expenditure of $[specified million]“.

Mandatory

17AG(7)(c)

A summary of the policies and procedures for selecting and engaging consultants and the main categories of purposes for which consultants were selected and engaged.

Mandatory

17AG(7)(d)

A statement that “Annual reports contain information about actual expenditure on contracts for consultancies. Information on the value of contracts and consultancies is available on the AusTender website“.

Mandatory

 

Australian National Audit Office Access Clauses

17AG(8)

If an entity entered into a contract with a value of more than $100,000 (inclusive of GST) and the contract did not provide the Auditor-General with access to the contractor’s premises, the report must include the name of the contractor, purpose and value of the contract, and the reason why a clause allowing access was not included in the contract.

If applicable, mandatory

 

Exempt contracts

17AG(9)

If an entity entered into a contract or there is a standing offer with a value greater than $10,000 (inclusive of GST) which has been exempted from being published in AusTender because it would disclose exempt matters under the FOI Act, the annual report must include a statement that the contract or standing offer has been exempted, and the value of the contract or standing offer, to the extent that doing so does not disclose the exempt matters.

If applicable, mandatory

 

Small business

17AG(10)(a)

A statement that “[Name of entity] supports small business participation in the Commonwealth Government procurement market. Small and Medium Enterprises (SME) and Small Enterprise participation statistics are available on the Department of Finance’s website”.

Mandatory

17AG(10)(b)

An outline of the ways in which the procurement practices of the entity support small and medium enterprises.

Mandatory

17AG(10)(c)

If the entity is considered by the Department administered by the Finance Minister as material in nature—a statement that “[Name of entity] recognises the importance of ensuring that small businesses are paid on time. The results of the Survey of Australian Government Payments to Small Business are available on the Treasury’s website“.

If applicable, mandatory

 

Financial Statements

17AD(e)

Inclusion of the annual financial statements in accordance with subsection 43(4) of the Act.

Mandatory

17AD(f)

Other Mandatory Information

17AH(1)(a)(i)

If the entity conducted advertising campaigns, a statement that “During [reporting period], the [name of entity] conducted the following advertising campaigns: [name of advertising campaigns undertaken]. Further information on those advertising campaigns is available at [address of entity’s website] and in the reports on Australian Government advertising prepared by the Department of Finance. Those reports are available on the Department of Finance’s website”.

If applicable, mandatory

17AH(1)(a)(ii)

If the entity did not conduct advertising campaigns, a statement to that effect.

If applicable, mandatory

17AH(1)(b)

A statement that “Information on grants awarded by [name of entity] during [reporting period] is available at [address of entity’s website]”.

If applicable, mandatory

17AH(1)(c)

Outline of mechanisms of disability reporting, including reference to website for further information.

Mandatory

17AH(1)(d)

Website reference to where the entity’s Information Publication Scheme statement pursuant to Part II of FOI Act can be found.

Mandatory

17AH(1)(e)

Correction of material errors in previous annual report.

If applicable, mandatory

17AH(2)

Information required by other legislation.

Mandatory

Glossary

   

Activities

The actions/functions performed by agencies to deliver government policies.

Appropriation

An amount of public money that Parliament authorises for spending (that is, funds to be withdrawn from the Consolidated Revenue Fund). Parliament makes laws for appropriating money under the Annual Appropriation Acts and under Special Appropriations, with spending restricted to the purposes specified in the Appropriation Acts.

Consolidated Revenue Fund

The principal operating fund from which money is drawn to pay for the activities of the Government. Section 81 of the Australian Constitution provides that all revenue raised or monies received by the Executive Government forms one consolidated revenue fund from which appropriations are made for the purposes of the Australian Government.

Corporate governance

The process by which agencies are directed and controlled. It is generally understood to encompass authority, accountability, stewardship, leadership, direction and control.

The PGPA Act establishes a coherent system of governance and accountability for public resources, with an emphasis on planning, performance and reporting. It is the primary piece of Commonwealth resource management legislation.

The PGPA Act applies to all Commonwealth entities and Commonwealth companies. A list of Commonwealth entities and companies can be found at:

<www.finance.gov.au/sites/default/files/pgpa_flipchart.pdf?v=2>.

IGT website

The IGT website can be found at:

<http://igt.gov.au/>.

Operations

The functions, services and processes performed in pursuing the objectives or discharging the functions of an agency.

Outcomes

The results, impacts or consequence of actions by the Commonwealth on the Australian community.

Portfolio Budget Statements (PBS)

The Budget related papers detailing budget initiatives and explanations of appropriations specified by outcome and program by each agency within a portfolio.

Programs

An activity or groups of activities that deliver benefits, services or transfer payments to individuals, industry/business or the community as a whole and are the primary vehicles for government agencies to achieve the intended results of their outcome statements.

Shortened forms

   

AA

Accountable Authority

AAIs

Accountable Authority’s Instructions

ABIs

Agreed Business Improvements

ANAO

Australian National Audit Office

APS

Australian Public Service

ATO

Australian Taxation Office

ATSI

Aboriginal and Torres Strait Islander

Auditor-General

Commonwealth Auditor-General

CDDA Scheme

discretionary Scheme for Compensation for Detriment Caused by Defective Administration

Charter

Taxpayers’ Charter

CFO

Chief Finance Officer

Commissioner

Commissioner of Taxation

CPRs

Commonwealth Procurement Rules

Economics Committee

Senate Economics References Committee

EL

Executive Level

ESL

English as a Second Language

the Executive

the agency Executive

FBT

Fringe Benefits Tax

FOI Act

Freedom of Information Act 1982

GST

Goods and Services Tax

IGT

Inspector-General of Taxation

IGT Act

Inspector-General of Taxation Act 2003

IT

Information Technology

Minister

Minister for Revenue and Financial Services

MLO

Model litigant obligations

Ombudsman

Commonwealth Ombudsman

PAYG

Pay As You Go

PGPA Act

Public Governance, Performance and Accountability Act 2013

SES

Senior Executive Service

SG

Superannuation Guarantee

SLA

Service Level Agreement

STP

Single Touch Payroll

Tax and Revenue Committee

House of Representatives Standing Committee on Tax and Revenue

TPB

Tax Practitioners Board

TPRS

Taxable Payments Reporting System


Appendix 3 – Performance criteria

The purpose, deliverables and performance measures set out in the IGT’s Corporate Plan align with the outcome, performance criteria and targets in the Portfolio Budget Statement for the IGT—see Table 12 below.

Table 12: Alignment of Portfolio Budget Statement and Corporate Plan performance criteria

Portfolio Budget Statement

Corporate Plan

Outcome

Improved tax administration through investigation of complaints, conducting reviews, public reporting and independent advice to Government and its relevant entities

Purpose

Our role is to improve tax administration through: maintaining an effective and efficient complaints handling function; identifying and prioritising areas of tax administration requiring improvement; conducting reviews and making recommendations for improvement to Government, the ATO and the TPB

Performance criterion 1

Effective handling of tax administration complaints

Deliverable 1

Effective handling of tax administration complaints

Performance criterion 2

Efficient conduct of reviews into tax administration issues

Deliverable 2

Identify and prioritise areas of tax administration for improvement

Deliverable 3

Conduct reviews and make independent recommendations for improvement to Government, the ATO and the TPB

Performance criterion 3

Publication of reports on tax administration

Performance criterion 4

Independent advice to Government and relevant entities on improvements to tax administration

Deliverable 3

Conduct reviews and make independent recommendations for improvement to Government, the ATO and the TPB

Target 1

Positive feedback on IGT complaints handling and broader reviews from community stakeholders including taxpayers, tax practitioners, other citizens and relevant government entities

Performance measure (Deliverable 1)

Feedback provided by stakeholders about the IGT’s complaints handling function, including providing assurance about the tax administration system (via surveys, consultative forums and case studies)

Feedback from the ATO and the TPB about the IGT’s complaints handling function (via regular inter-agency meetings)

Feedback from staff about the IGT’s complaints handling function (via internal complaints meetings)

Percentage of correspondence that meets IGT quality standards

Target 2

Responding to tax administration complaints

Performance measure (Deliverable 1)

Number of complaints received compared to complaints actioned by the IGT

Performance measure (Deliverable 2)

Issues identified from complaints for further review

Target 3

Responding to tax administration issues through reviews

Performance measure (Deliverable 2)

Issues identified from general stakeholder forums and work programme consultation for review

Issues identified from investigations requested by Ministers, the Parliament and parliamentary committees or relevant agencies

Prioritise identified issues

Performance measure (Deliverable 3)

Investigate identified issues

Target 4

Issuing public reports on tax administration issues

Target 5

Providing independent advice and recommendations to Government and its relevant entities on improvements in tax administration

Performance measure (Deliverable 3)

Report the findings and recommendations of the reviews