House of Representatives Committees

| Parliamentary Joint Committee on Public Accounts and Audit

Footnotes

Chapter 1 Biannual hearing with the Commissioner of Taxation

[1] Joint Committee of Public Accounts and Audit (JCPAA), http://www.aph.gov.au/house
/committee/jcpaa/taxationbiannual0311/index.htm, accessed 22 May 2011.

[2] Joint Committee of Public Accounts and Audit (JCPAA), http://www.aph.gov.au/house
/committee/jcpaa/taxationbiannual0311/index.htm, accessed 22 May 2011.

[3] Australian Taxation Office, <http://www.ato.gov.au/corporate/content.aspx?doc=/
content/25940.htm> accessed on 22 May 2011.

[4] Australian Taxation Office (ATO), Submission 1, p. 4.

[5] ATO, Submission 1, p. 4.

[6] ATO, Submission 1, p. 4.

[7] Australian Taxation Office, < http://www.ato.gov.au/corporate/content.aspx?menuid=39504&doc=/content/25940.htm&page=3&H3>, accessed 7 June 2011.

[8] ATO, Submission 1, Corporate Plan 2010-11: Performance against the priorities, [p. 11-23].

[9] Committee Hansard, Canberra 4 March 2011, p. 23.

[10] Committee Hansard, Canberra 4 March 2011, p. 19.

[11] Committee Hansard, Canberra 4 March 2011, p. 23.

[12] Committee Hansard, Canberra 4 March 2011, p. 23.

[13] Committee Hansard, Canberra 4 March 2011, p. 7.

[14] Available from <http://www.aph.gov.au/house/committee/jcpaa/auditgen2_10/em1att1.pdf>.

[15] Committee Hansard, Canberra 4 March 2011, pp. 7–8.

[16] The ATO defines small to medium enterprises as those economic groups and single entities with an annual turnover greater than $2 million and less than $250 million. Micro businesses are defined as those economic groups and single entities with a turnover of less than $2 million annually.

[17] Committee Hansard, Canberra 4 March 2011, p. 27.

[18] See ATO, Supplementary Submission 1.1, Responses to Questions on Notice, Response to Question No. 4.

[19] Committee Hansard, Canberra 4 March 2011, pp. 4-6.

[20] Committee Hansard, Canberra 4 March 2011, pp. 4-6.

[21] Committee Hansard, Canberra 4 March 2011, p. 22.

[22] Committee Hansard, Canberra 4 March 2011, pp. 22-23.

[23] Committee Hansard, Canberra 4 March 2011, pp. 18-20.

[24] See ATO, Supplementary Submission 1.1, Responses to Questions on Notice, Response to Question No. 3.

[25] Committee Hansard, Canberra 4 March 2011, p. 23.

[26] Committee Hansard, Canberra 4 March 2011, p. 24-25.

[27] Committee Hansard, Canberra 4 March 2011, p. 23.

[28] SES Band 2 Level position.

[29] Committee Hansard, Canberra 4 March 2011, p. 24.

[30] Inspector General of Taxation, Review of the ATO’s change program, p. vii-viii, <http://www.igt.gov.au/content/reports/ATO_change_program/igt_report_ato_
change.pdf> accessed on 22 May 2011.

[31] ATO, Submission 1, p. 5.

[32] Mr David Butler, ATO, Committee Hansard, Canberra 4 March 2011, p. 15.

[33] Committee Hansard, Canberra 4 March 2011, p. 5.

[34] Committee Hansard, Canberra 4 March 2011, pp. 15-18.

[35] Committee Hansard, Canberra 4 March 2011, pp. 3 and 18.

[36] Committee Hansard, Canberra 4 March 2011, pp. 6-7 and pp. 19-20.

[37] Committee Hansard, Canberra 4 March 2011, pp. 27-28.

[38] Committee Hansard, Canberra 4 March 2011, pp. 27-28.

[39] ATO, Supplementary Submission 1.1, Responses to Questions on Notice, Response to Question No. 9.

[40] 1 Due to system infrastructure the ATO is unable to provide comparable data for the years prior to 2005;

2 This data indicates the outcome of recruitment processes, not the individual headcount of employees. In effect, some employees could be counted more than once and be from different sources. For example, an EL2 may be recruited from business, but later promoted from within the ATO to a SES Band 1. In this case, the movement would be counted twice – once as from business as EL2, and once to SES Band 1 as ‘home grown’;

3 Includes state public service;

4 The ATO does not routinely record the source of its employees as there is no mandatory requirement to do so and the majority of employee movements do not have a reason code against them. Recruitment from other government agencies is recorded in order to carry over entitlements such as long service leave. During this period 171 EL2s were assigned an ‘external’ employment code. It can be assumed that some of these employees have come from business.

[41] Committee Hansard, Canberra 4 March 2011, pp. 10-11 and 27-28.

[42] Committee Hansard, Canberra 4 March 2011, pp. 14-15 and 27.

[43] Committee Hansard, Canberra 4 March 2011, p. 11.

[44] Committee Hansard, Canberra 4 March 2011, pp. 13-14.

[45] Committee Hansard, Canberra 4 March 2011, pp. 27-30.

[46] Committee Hansard, Canberra 4 March 2011, pp. 27-30.

[47] Committee Hansard, Canberra 4 March 2011, pp. 11 and 30.

[48] Committee Hansard, Canberra 4 March 2011, pp. 27 and 30; see also ATO, Supplementary Submission 1.1, Responses to Questions on Notice, Response to Question No. 8.

[49] Committee Hansard, Canberra 4 March 2011, pp. 14-15 and 27.

[50] ATO, < http://www.ato.gov.au/content/00220075.htm>, accessed 28 May 2011.

[51] ATO, < http://www.ato.gov.au/corporate/content.aspx?doc=/content/46908.htm&page=4>, accessed 28 May 2011.

[52] Committee Hansard, Canberra 4 March 2011, p. 15. See also ATO, Supplementary Submission 1.1, Responses to Questions on Notice, Response to Question No. 5.

[53] Committee Hansard, Canberra 4 March 2011, pp. 14-15.

[54] ATO, Supplementary Submission 1.1, Responses to Questions on Notice, Response to Question No. 5.

[55] Committee Hansard, Canberra 4 March 2011, pp. 11-12.

[56] ATO, < http://www.ato.gov.au/businesses/pathway.aspx?pc=001/003/070>, accessed 28 May 2011.

[57] Committee Hansard, Canberra 4 March 2011, p. 13.

[58] Committee Hansard, Canberra 4 March 2011, pp. 13-14.

[59] ATO, Supplementary Submission 1.1, Responses to Questions on Notice, Response to Question No. 6.

[60] Committee Hansard, Canberra 4 March 2011, pp. 13-14.

[61] Committee Hansard, Canberra 4 March 2011, p. 10.

[62] Committee Hansard, Canberra 4 March 2011, pp. 9-10.

[63] Committee Hansard, Canberra 4 March 2011, pp. 10-11.

[64] Committee Hansard, Canberra 4 March 2011, p. 6.

[65] ATO, Supplementary Submission 1.1, Responses to Questions on Notice, Response to Question No. 1.

[66] Committee Hansard, Canberra 4 March 2011, pp. 22.

[67] Committee Hansard, Canberra 4 March 2011, pp. 9-10.

[68] Committee Hansard, Canberra 4 March 2011, p. 10.

[69] Commonwealth Ombudsman, Australian Taxation Office: Resolving Tax File Number Compromise, < http://www.ombudsman.gov.au/files/ATO_resolving-TFNcompromise.pdf> accessed on 22 May 2011.

[70] Committee Hansard, Canberra 4 March 2011, p. 3.

[71] Committee Hansard, Canberra 4 March 2011, pp. 3-4.

[72] Committee Hansard, Canberra 4 March 2011, p. 4.

[73] Committee Hansard, Canberra 4 March 2011, pp. 25-26.

[74] ATO, Supplementary Submission 1.1, Responses to Questions on Notice, Response to Question No. 2.

[75] Committee Hansard, Canberra 4 March 2011, p.12.

[76] Committee Hansard, Canberra 4 March 2011, pp. 26-27.

[77] Mr Michael D’Ascenzo, ATO, Committee Hansard, Canberra 4 March 2011, p. 1.