The Committee is to inquire into and report on disputes between taxpayers and the Australian Taxation Office (ATO), with particular regard to:

• collecting revenues due
• fair treatment and respect of taxpayers
• efficiency, effectiveness and transparency, from the perspective of both taxpayers and the ATO, and
• how the ATO supports the outcomes of efficiency, effectiveness and transparency through the use and publication of performance information.

The Committee is to examine these issues through the following themes:

• small business
• large business
• high wealth individuals
• individuals generally
• the legal framework for disputes, including:

  the model litigant rules

  real time compliance initiatives, including annual compliance arrangements, pre-lodgement compliance reviews, and the reportable tax position schedule, and

  alternative dispute resolution, and

• the governance framework for disputes, including:

  the arrangements for and appropriate level of separation between the compliance, investigation, objection and litigation functions, and

  comparisons with tax administration bodies overseas.

The Committee may consider and report on these themes individually or group them together.

The Committee may request that the Inspector-General of Taxation undertake aspects of this inquiry under section 8(3)(d) of the Inspector-General of Taxation Act 2003. If the Inspector-General agrees to any such request, then under the Act the Inspector-General would conduct a formal review and provide a report to the Assistant Treasurer for tabling in the Parliament.