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.