Follow up review into the Australian Taxation Office’s implementation of agreed recommendations in five reports released between August 2009 and November 2010
A report to the Assistant Treasurer
July 2014
Table of Contents
Chapter 2: Review of the Tax Office’s Administration of Public Binding Advice
Chapter 4: Review into the non-lodgement of individual income tax returns
Chapter 5: Review into aspects of the Tax Office’s settlement of active compliance activities
Appendix 1: Recommendations with which the ATO disagreed in whole
Appendix 3: ATO use of the facts and evidence worksheet
Appendix 2: Recommendations which were made for the previous Government’s consideration
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Level 19, 50 Bridge Street
Sydney NSW 2000
GPO Box 551
Sydney NSW 2001
25 July 2014
Senator the Hon Mathias Cormann
Acting Assistant Treasurer
Parliament House
Canberra ACT 2600
Dear Minister
Follow up review into the Australian Taxation Office’s (ATO) implementation of agreed recommendations in five reports released between August 2009 and November 2010
I am pleased to present you with my report of the above review. The primary purpose of this review was to follow up the ATO’s implementation of agreed IGT recommendations made in five of my reports published between August 2009 and November 2010.
This follow up review concluded that the recommendations either have been implemented by the ATO, in whole or part, have prompted ATO action toward the realisation of intended improvements or will be examined in later IGT reviews, such as the current review into the ATO’s administration of valuation matters.
Recommendations made for the consideration of the previous Government appear in appendix 2. It should be noted that action has been taken in relation to three of these recommendations.
I offer my thanks to ATO officers who participated in this follow up review for their professional cooperation and assistance.
Yours faithfully,
[SIGNED]
Ali Noroozi
Inspector-General of Taxation
© Commonwealth of Australia 2014
ISBN 978-1-925220-04-9
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