At the core of the Westminster style of government is a professional, apolitical and effective public service: as matters now stand, the Government of the country could not be carried on without the aid of an efficient body of permanent officers, occupying a position duly subordinate to that of...

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...