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14 May 2021
14 May 2021
19 April 2021
16 March 2021
26 February 2021
18 January 2021
10 November 2020
10 November 2020
17 April 2020
10 November 2020
10 November 2020
21 December 2020
21 December 2020
17 April 2020
14 July 2020
23 April 2020
31 July 2020
13 August 2020
08 May 2020
16 September 2020
27 November 2019
30 August 2019
30 June 2020
07 July 2020
07 July 2020
07 July 2020
31 October 2019
05 April 2018
09 February 2004
20 July 2015
19 January 2015
02 June 2014
24 May 2005
29 October 2008
21 February 2014
25 February 2008
07 September 2011
10 May 2007
16 October 2009
11 August 2009
21 February 2014
24 May 2017
05 March 2008
24 April 2012
24 April 2007
17 March 2010
14 November 2014
22 October 2018
28 September 2005
01 December 2009
24 May 2017
11 June 2008
31 July 2012
18 November 2004
24 November 2010
14 November 2014
24 May 2005
21 March 2011
24 May 2017
07 August 2009
16 August 2007
13 May 2014
14 March 2012
23 January 2018
24 May 2005
19 July 2021
The IGTO appeared before the Senate Economics Legislation Committee Budget Estimates Hearing 2020-21 on 1 June 2021. The IGTO’s opening statement can be downloaded in PDF format. A transcript of the hearing will be available from the Committee’s website via the Australian Parliament in due course.
16 March 2021
On 16 March 2021, the IGTO lodged a submission to assist the Committee in its Inquiry into Treasury Laws Amendment (Your Future, Your Super) Bill 2021 [Provisions].
02 February 2021
02 February 2021
On 2 February 2021, the IGTO lodged a submission to assist the Committee in its Inquiry into the National Consumer Credit Protection Amendment (Supporting Economic Recovery) Bill 2020.
10 November 2020
On 10 November 2020, the IGTO lodged a submission to assist the Committee in its Inquiry into the Treasury Laws Amendment (2020 Measures No 4) Bill 2020.
10 November 2020
On 10 November 2020, the IGTO lodged a submission to assist the Committee in its Inquiry into the Foreign Investment Reform (Protecting Australia’s National Security) Bill 2020 and Foreign Acquisitions and Takeovers Fees Imposition Amendment Bill 2020 [Provisions].
26 October 2020
The IGTO appeared before the Senate Economics Legislation Committee Budget Estimates Hearing 2020-21 on 26 October 2020. The IGTO’s opening statement can be downloaded in PDF format. A transcript of the hearing will be available from the Committee’s website via the Australian Parliament in due course.
16 September 2020
On 16 September 2020, the IGTO lodged a submission to assist the Committee in its Inquiry into the Treasury Laws Amendment (Self Managed Superannuation Funds) Bill 2020.
17 June 2020
The Inspector-General of Taxation and Taxation Ombudsman (IGTO) welcomes the tabling and release of the report by the Senate Economics Legislation Committee on 17 June 2020 – the Performance of the Inspector-General of Taxation. The Committee’s final report, as tabled in Parliament in June 2020 can be found at the Committee’s website. The Committee makes 16 recommendations, all of which are welcomed by the IGTO.
07 August 2019
On Thursday 1 August 2019, the Senate Economics Legislation Committee resolved to conduct an Inquiry into the performance of the Inspector-General of Taxation and Taxation Ombudsman (IGTO). The IGTO lodged a submission and supplementary submission to the Committee for its consideration on 30 August 2019 and 27 November 2019.
01 August 2019
In August 2019, the IGTO made submissions to the Senate Economics Legislation Committee’s Inquiry into the Treasury Laws Amendment (2019 Tax Integrity And Other Measures No. 1) Bill 2019 and the Government consultation on the associated exposure draft legislative instrument.
08 May 2020
On 8 May 2020, the IGTO lodged a submission to assist the Committee in its Inquiry into the Commissioner of Taxation Annual Report 2018-19. Following our appearance at a public hearing before the Committee, we lodged a supplementary submission on 13 August 2020. The Committee has also published the IGTO’s opening statement which was tabled at the public hearing on 31 July 2020.
23 April 2020
On 23 April 2020, the IGTO lodged a submission to assist the Committee in its Inquiry into the Tax Treatment of Employee Share Schemes. Following our appearance at a public hearing before the Committee, we lodged a supplementary submission on 14 July 2020.
07 April 2020
On 17 April 2020, the IGTO lodged a submission to assist the Committee in its Inquiry into the Development of the Australian Corporate Bond Market. Following our appearance at a public hearing before the Committee, we lodged a supplementary submission on 19 November 2020.
21 February 2018
In February 2018, the IGT made a submission to the House of Representatives Standing Committee on Tax and Revenue’s Inquiry into the Australian Taxation Office’s 2017 Annual Report.
02 February 2017
In February 2017, the IGT made a submission to the House of Representatives Standing Committee on Tax and Revenue’s Inquiry into Taxpayer Engagement with the Tax System
01 March 2016
In March 2016, the IGT made a submission to the House of Representatives Standing Committee on Tax and Revenue’s Inquiry into the External Scrutiny of the Australian Taxation Office. In April 2016, the IGT lodged a supplementary submission with the Committee.
01 April 2016
This is a supplementary submission of the Inspector-General of Taxation (IGT) to the House of Representatives Standing Committee on Tax and Revenue’s (Committee) Inquiry into the External Scrutiny of the Australian Taxation Office (Inquiry). The IGT has previously provided the Committee with a submission that details the response to the Committee’s terms of reference (the Primary Submission), and accordingly, will not reiterate the points made therein in this supplementary submission except where it is necessary to provide context
01 February 2017
In February 2017, the IGT made a submission to the Senate Economics References Committee’s Inquiry into Superannuation Guarantee non-payment.
19 July 2021
The IGTO has prepared a thought leadership article on when the law imposes an obligation on the Commissioner of Taxation to provide taxpayers with reasons for decisions.
19 July 2021
The IGTO attended a global webinar hosted by the IOI that discussed the way Ombuds institutions around the globe have adapted and responded to the enormous social and economic problems generated by the COVID-19 pandemic. It was also an opportunity for the IGTO to share our experiences with our international counterparts.
19 July 2021
Aly Garrett, FCA interviews the Inspector-General of Taxation and Taxation Ombudsman (IGTO), Karen Payne, on behalf of CA ANZ’s Acuity magazine. The podcast – “Investigative roles of the Inspector-General of Taxation” explores the role the IGTO plays in investigating tax complaints, how you can be audited without knowing you are being audited (the assistance the IGTO can provide to affected taxpayers), and the important role accountants can play as whistleblowers.
04 October 2018
On 4 October 2018, the former IGT delivered his valedictory speech at an event in Melbourne hosted by Arnold Bloch Leibler.
05 April 2018
On 5 April 2018, the former IGT delivered a plenary presentation to the 13th International Conference on Tax Administration hosted by the University of New South Wales.
23 November 2017
On 23 November 2017, the former IGT delivered the closing address to the Future of the Tax Profession Symposium hosted by La Trobe University and Edith Cowan University.
01 December 2015
In December 2015, the IGT prepared a report for the International Bureau of Fiscal Documentation
01 November 2015
In November 2015, the former IGT delivered a paper at the International Conference on Taxpayer Rights held in Washington DC.
01 June 2013
The Inspector-General of Taxation celebrated 10 years of service to the Australian community in 2013. To mark this occasion, the IGT released a booklet which provided the community with a simple and easy to understand guide about the IGT office and its functions at the time.
01 January 2019
31 December 2018
01 January 2017
01 January 2018
01 January 2016
The Inspector-General of Taxation has not created any relevant files in the period 1 January 2016 to 30 June 2016.
01 July 2015
The Inspector-General of Taxation has not created any relevant files in the period 1 July 2015 to 31 December 2015.
01 January 2015
03 April 2019
30 June 2021
21 December 2020
07 July 2020
22 October 2018
24 May 2017
13 March 2019
20 July 2015
14 November 2014
14 November 2014
30 June 2013
30 June 2013
30 June 2014
31 December 2014
31 December 2015
30 June 2016
31 December 2016
30 June 2017
31 December 2017
30 June 2018
31 December 2018
30 June 2019
31 December 2019
30 June 2020
31 December 2020
30 June 2014
31 December 2014
30 June 2015
30 June 2015
31 December 2015
30 July 2016
31 December 2016
30 June 2017
31 December 2017
30 June 2018
31 December 2018
30 June 2019
31 December 2019
30 June 2020
31 December 2020
02 June 2014
13 May 2014
21 February 2014
09 February 2004
21 February 2014
21 February 2014
18 November 2004
24 May 2005
31 July 2012
24 April 2012
04 October 2012
24 May 2005
14 March 2012
07 September 2011
28 September 2005
21 March 2011
24 November 2010
24 November 2010
24 April 2007
24 November 2010
17 March 2010
10 May 2007
16 August 2007
01 December 2009
25 February 2008
11 August 2009
05 March 2008
07 August 2009
11 June 2008
29 October 2008
26 February 2021
22 July 2021
In September 2011, the IGT made submissions to the Australian Government’s Tax Forum – next steps for Australia.
22 July 2021
In December 2012, the IGT prepared a brief for the Joint Committee of Public Accounts and Audit in relation to his work program consultation process.
22 July 2021
In February 2018, the IGT made a submission to the Government’s consultation on the draft Transparency of Business Tax Debts measures.
06 September 2019
On 6 September 2019, the IGTO lodged a submission to the Treasury’s Review of the Tax Practitioners Board. The Treasury’s full report of that review has now been released and is available on the Treasury website.
18 January 2021
On 18 January 2021, the IGTO lodged a submission in response to the Australian Taxation Office’s consultation paper on the National Tax Clinic open competitive grant program.
26 February 2021
On 26 February 2021, the IGTO lodged a submission to the Attorney-General’s Department’s (AGD) Commonwealth Integrity Commission consultation draft. The submission follows two workshops the IGTO had with the AGD team. This submission is presented in two parts – the main body of the submission and annexure A.
30 June 2014
The Inspector-General of Taxation has not created any relevant files in the period 1 January 2014 to June 2014.
07 July 2020
30 June 2021
30 June 2021
12 December 2016
21 October 2013
04 October 2012
30 June 2020
30 June 2021
30 June 2021
19 August 2021
31 August 2021
13 September 2021
13 September 2021
16 September 2021
16 September 2021
24 September 2021
On 24 September 2021, the IGTO provided feedback and commentary to Standards Australia in response to its current consultation to update AS 10002 – Guidelines for Complaint Management in Organisations.
14 October 2021
27 September 2021
On 27 September 2021, the IGTO lodged a submission to assist the House of Representatives Standing Committee on Tax and Revenue with its Inquiry into Housing Affordability and Supply in Australia. The submission sets out our insights drawn from tax complaint investigations we have undertaken in relation to the administration of the First Home Super Saver Scheme.
14 October 2021
14 October 2021
14 October 2021
14 October 2021
08 November 2021
John Jeffreys (Tax Counsel, Tax and Super Australia) interviews the IGTO, Karen Payne, about the role and work of the office of the Inspector-General of Taxation and Taxation Ombudsman.
08 November 2021
Issue 15 of Tax and Super Australia’s Outlook Magazine
22 November 2021
This thought-leadership paper draws upon previously published IGTO, Auditor-General and Parliamentary Committee reports to present the history and development of the Taxpayers’ Charter. It aims to provide stakeholders with the historical context of the Charter to inform future engagements with the ATO on the issue.
In the July 1993 edition of Taxation in Australia, the then President of The Tax Institute published a proposed Taxpayer Bill of Rights in his foreword. The full text of the foreword and proposed Taxpayer Bill of Rights is accessible on The Tax Institute’s website.
07 December 2021
30 July 2021
The IGTO’s thought leadership article was published in the July 2021 edition of Australian Tax Law Bulletin (Vol 5, No 9). The full edition, and prior editions, may be accessed via LexisNexis.
07 December 2021
07 December 2021
07 December 2021
09 December 2021
02 February 2022
02 February 2022
01 March 2022
02 March 2022
If you are not satisfied with our decision as the Inspector-General of Taxation and Taxation Ombudsman (IGTO) on your complaint about the Australian Taxation Office (ATO) or Tax Practitioners Board (TPB), you are encouraged to discuss your concerns directly with the IGTO investigating officer in the first instance.
04 July 2022
A general information pack provided to all Parliamentarians to inform them about the role of the IGTO and how their constituents may access the services and assistance offered by the IGTO.
01 August 2022
01 August 2022
29 August 2022
10 October 2022
06 October 2022
07 October 2022
13 October 2022
Philip King interviews the Inspector-General of Taxation and Taxation Ombudsman (IGTO), Karen Payne, for Accountants Daily. The podcast discusses some key data and statistics from the IGTO’s Interim Report into the Australian Taxation Office’s administration and management of objections.
20 October 2022
The IGTO attended a conference held by the Australasian Pacific Ombudsman Region (APOR) on 13 October 2022 and its 34th annual Members’ meeting on 14 October 2022 in Wellington, New Zealand.
08 November 2022
The IGTO has written a thought leadership paper for The Tax Institute which examines the framework for the protection of taxpayers’ rights across a range of jurisdictions. The paper draws upon research and survey results published by the International Bureau of Fiscal Documentation.
Members of The Tax Institute can also access a version of the article from The Tax Institute’s website: https://www.taxinstitute.com.au/insights/articles/international-comparisons-taxpayer-rights
20 October 2022
On 20 October 2022, the IGTO delivered a presentation at The Tax Institute’s Tax Summit 2022. A copy of the IGTO’s slide deck is available for download below.
05 August 2022
On 5 August 2022, the IGTO lodged a submission in response to Government’s consultation on the Treasury Laws Amendment (Measures for a later sitting) Bill 2022: Taxation of military superannuation benefits.
27 January 2023
27 January 2023
24 February 2023
18 July 2023
The IGTO has written a thought leadership article for Charted Accountants Australia and New Zealand (CAANZ) highlighting the important role that tax complaints can play in improving the administration of the tax system. The article also examines some aspects of the Australian Taxation Office’s new charter – Our Charter.
The article has been published on the CAANZ website and is accessible here: Tax complaints can assist to improve tax administration | CA ANZ (charteredaccountantsanz.com)
19 July 2023
19 July 2023
11 July 2023
On 11 July 2023, the IGTO lodged a submission to the Treasury’s Independent Evaluation of the JobKeeper Payment.
21 August 2023
01 September 2023
13 September 2023
30 August 2023
On 30 August 2023, the IGTO lodged a submission to the Committee’s Inquiry – Ethics and Professional Accountability: Structural Challenges in the Audit, Assurance and Consultancy Industry.
18 October 2023
12 October 2023
12 October 2023
03 November 2023
03 November 2023
03 November 2023
03 November 2023
03 November 2023
15 December 2023
20 December 2023
30 January 2024
30 January 2024
18 March 2024
09 January 2024
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 considerations to be balanced so that those making administrative decisions can determine to apply a power, discretion, provision or statute consistently, fairly, efficiently and correctly, especially where there are competing interests.
The paper was first presented by the Inspector-General of Taxation and Taxation Ombudsman, Ms Karen Payne, in January 2024 at the 35th Australasian Tax Teachers Association (ATTA) Annual Conference in Melbourne, Australia. A condensed version of the paper will be published in an upcoming edition of the Journal of the Australasian Tax Teachers Association.
30 April 2024
29 July 2024
29 July 2024