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...

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...

This paper argues that corruption has a corrosive impact on the well-being of a nation, and is especially damaging to tax administrations. The paper compares descriptively the contrasting fortunes of countries that are perceived to be afflicted by substantially different levels of corruption,...

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...

Ensuring effective management of money invested in self-managed superannuation funds and safeguarding these assets for the future is a critical issue for the community.The Australian Taxation Office (ATO) has a role in ensuring Self Managed Superannuation Funds (SMSFs) comply with the...

"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

As educators, tax teachers influence the ideas and ethics of future tax practitioners and also those of your students that go into business, the financial services industry, government, or a wide variety of careers or pursuits