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 35^th 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.

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)

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

On 4 October 2018, the former IGT delivered his valedictory speech at an event in Melbourne hosted by Arnold Bloch Leibler.

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.

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.

In December 2015, the IGT prepared a report for the International Bureau of Fiscal Documentation

In November 2015, the former IGT delivered a paper at the International Conference on Taxpayer Rights held in Washington DC.

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.