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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 2017–18, 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 and states 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:

No market research or campaign advertising costs were incurred during 2017–18.

Ecologically sustainable develpment 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 Part of Report (Page/s) Description Requirement
17AD(g) Letter of transmittal
17AI iii 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) v–vi Table of contents. Mandatory
17AJ(b) 85 Alphabetical index. Mandatory
17AJ(c) 81-82 Glossary of abbreviations and acronyms. Mandatory
17AJ(d) 76-80 List of requirements. Mandatory
17AJ(e) ii Details of contact officer. Mandatory
17AJ(f) ii Entity’s website address. Mandatory
17AJ(g) ii Electronic address of report. Mandatory
17AD(a) Review by accountable authority
17AD(a) 1-16 A review by the accountable authority of the entity. Mandatory
17AD(b) Overview of the entity
17AE(1)(a)(i) 17, 23–36 A description of the role and functions of the entity. Mandatory
17AE(1)(a)(ii) 18 A description of the organisational structure of the entity. Mandatory
17AE(1)(a)(iii) 19 A description of the outcomes and programmes administered by the entity. Mandatory
17AE(1)(a)(iv) 23 A description of the purposes of the entity as included in corporate plan. Mandatory
17AE(1)(b) N/A An outline of the structure of the portfolio of the entity. Portfolio departments – mandatory
17AE(2) N/A 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 23–36 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) 36, 47–73 A discussion and analysis of the entity’s financial performance. Mandatory
17AF(1)(b) 20–21 A table summarising the total resources and total payments of the entity. Mandatory
17AF(2) N/A 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) 39 Information on compliance with section 10 (fraud systems). Mandatory
17AG(2)(b)(i) iii, 39 A certification by accountable authority that fraud risk assessments and fraud control plans have been prepared. Mandatory
17AG(2)(b)(ii) iii, 39 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) iii, 39 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) 18, 37–40 An outline of structures and processes in place for the entity to implement principles and objectives of corporate governance. Mandatory
17AG(2)(d) – (e) 40 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) 40–41 Information on the most significant developments in external scrutiny and the entity’s response to the scrutiny. Mandatory
17AG(3)(a) 41 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) 41 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) 41 Information on any capability reviews on the entity that were released during the period. If applicable, mandatory
  Management of Human Resources
17AG(4)(a) 41-43 An assessment of the entity’s effectiveness in managing and developing employees to achieve entity objectives. Mandatory
17AG(4)(b) 42–43

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) 41–43 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) 43 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) 42 The salary ranges available for APS employees by classification level. Mandatory
17AG(4)(c)(iii) 42 A description of non‑salary benefits provided to employees. Mandatory
17AG(4)(d)(i) N/A Information on the number of employees at each classification level who received performance pay. If applicable, mandatory
17AG(4)(d)(ii) N/A Information on aggregate amounts of performance pay at each classification level. If applicable, mandatory
17AG(4)(d)(iii) N/A Information on the average amount of performance payment, and range of such payments, at each classification level. If applicable, mandatory
17AG(4)(d)(iv) N/A Information on aggregate amount of performance payments. If applicable, mandatory
  Assets Management
17AG(5) 43–44 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) 43–44 An assessment of entity performance against the Commonwealth Procurement Rules. Mandatory
  Consultants
17AG(7)(a) 45 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) 45 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) 44-45 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) 45 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) 45 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) 45 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) 43 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) 44 An outline of the ways in which the procurement practices of the entity support small and medium enterprises. Mandatory
17AG(10)(c) N/A 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) 47–73 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) N/A 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) 75 If the entity did not conduct advertising campaigns, a statement to that effect. If applicable, mandatory
17AH(1)(b) N/A 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) 46 Outline of mechanisms of disability reporting, including reference to website for further information. Mandatory
17AH(1)(d) 75 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) N/A Correction of material errors in previous annual report. If applicable, mandatory
17AH(2) 75-76 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:
www.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.
Programmes 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
AAI Accountable Authority Instructions
ABI Agreed Business Improvements
APS Australian Public Service
ASBFEO Australian Small Business and Family Enterprise Ombudsman
ATO Australian Taxation Office
Auditor-General Commonwealth Auditor-General
CFO Chief Finance Officer
Commissioner Commissioner of Taxation
CPRs Commonwealth Procurement Rules
EL Executive Level
the Executive the IGT and the Deputy IGT
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
MoU Memorandum of Understanding
Ombudsman Commonwealth Ombudsman
ORIMA ORIMA Research Pty Ltd
PAYG Pay As You Go
PGPA Act Public Governance, Performance and Accountability Act 2013
SES Senior Executive Service
SLA Service Level Agreement
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 13 below.

Table 13: 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

Tax administration complaint responses

Performance measure (Deliverable 1)

Measuring efficiency through such means as the percentage of complaints received compared to complaints completed

Performance measure (Deliverable 2)

Issues identified from complaints for further review

Target 2

Positive feedback on 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 through such means as 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)

Measuring efficiency through such means as the percentage of complaints received compared to complaints completed

Measuring the effectiveness of our decisions through such means as the percentage of complaints not requiring an internal review of the original decision

Target 3

Areas of tax administration for improvement identified and prioritised through complaints handling and stakeholder consultation

Performance measure (Deliverable 2)

Emerging themes identified from our complaints handling function

Issues identified from stakeholder forums, such as consultation undertaken to develop our work program

Issues identified from investigations directed by the Minister or requested by Parliament, Parliamentary Committees, the Commissioner of Taxation or the TPB

Prioritise identified issues

Performance measure (Deliverable 3)

Conduct reviews and investigate identified issues

Target 4

Reviews, reports and recommendations on areas of tax administration identified for improvement

Performance measure (Deliverable 3)

Report the findings and recommendations of the reviews