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 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...

In times of uncertainty an important stabiliser in Australia is sound, balanced and capable public administration. This paper is centred in the context of the administration of the tax and aspects of superannuation laws in Australia. However, the theme that frames my comments is one of design....

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...

It is with some reserve that I outline the Australian approach to GST administration. I say reserve, because the Australian tax administration is indebted to many tax administrations represented at this 20 year review of the New Zealand GST system. When we introduced the GST into Australia, we...