The approach to administration of the Australian tax system has, over time, fluctuated between an adversarial and a co-operative approach. Currently, consistent with a move to a responsive regulatory strategy, the Australian Tax Office (“ATO”) has expressed its desire for a co-operative...

The ATO transformed itself into a pre-eminent tax administration over a period of 20 years. It changed from an unremarkable administration into a thought leader on tax administration globally. It did this through inspired and inspiring leadership and the engagement, commitment, innovation and...