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Chapter 1 Introduction

Background

1.1                   The purpose of these hearings is to increase the scrutiny of the administration of the Australian Taxation Office (ATO) through receiving submissions from the ATO and other relevant bodies, and then conducting public hearings at which the Commissioner, scrutiny bodies and other relevant groups selected by the Joint Committee of Public Accounts and Audit (JCPAA) are in attendance to answer questions and to discuss tax administration more broadly.

1.2                   This report is the first report into tax administration to be tabled since biannual hearings with the Commissioner of Taxation were conducted on an annual basis.

1.3                   The introduction of regular public hearings into taxation administration resulted from an inquiry undertaken by the JCPAA in the 41^st Parliament.

1.4                   The inaugural annual public hearing was held on Friday 14 September 2012.

The Committee’s report

1.5                   The Committee’s report is structured as follows:

• Chapter 2 - Service Standards
  
  
• Chapter 3 - Compliance
  
  
• Chapter 4 – Policy Development
  
  
• Chapter 5 – External Scrutiny

1.6                   The following appendices provide additional information:

• Appendix A - List of public hearings and witnesses
  
  
• Appendix B - List of submissions

1.7                   A copy of this report, transcripts of hearings and submissions are available on the Committee’s website: www.aph.gov.au/jcpaa.

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