This paper considers the role that the Commissioner of Taxation should play in terms of policy development. It concludes that there is an indirect role that the administration should play but that this does not amount to the Commissioner making the tax law

ATO's Risk Management approach is to actively manage all risks and issues that may compromise business outcomes or community confidence in the fair and effective administration of Australia's tax and superannuation systems.Analytics is used to predict and analyse areas of risk and emerging...

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...

The implementation of the New Tax System package, which included the GST, was a landmark change to the Australian tax system. Not only did we introduce a GST, but at the same time we implemented a raft of significant tax reforms to Australia's income tax system including a unique Australian...

This paper starts with the proposition that the descriptor, ‘tax reform' can apply to different elements of a tax system. It argues that reforms affecting one aspect of the tax system often, but not always, provide the incentive or opportunity for reform of other components of the tax system....

This paper considers how academia can influence tax policy and administration, highlighting examples where this has occurred. However, overall it concludes that the impact of academia does not appear on its face to have been as substantial as one might have sought. This paper explores the...

The purpose of this paper is to explore the role of the Commissioner of Taxation in policy development and law design. The methodology used is to consider the approaches adopted by other countries in relation to these functions, as well as taking an historical perspective of the ebb and flow of...

"Tax authorities already operate in an environment that is laden with risks." For the foreseeable future the spotlight on tax within a context of a global financial crisis, is set to hold special interest and new challenges for the ATO's administration of Australia's tax and superannuation systems

It has been an exciting six months for me since becoming Commissioner of Taxation in January. I've always been passionate about tax and I guess it can be said that this role suits me to a tee.But for others, I can assure you that the mere mention of the word 'tax' or 'tax administration' will be...