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.