House of Representatives Committees

| Joint Committee of Public Accounts and Audit

Footnotes

Chapter 1 Biannual hearing with the Commissioner of Taxation

[1] Joint Committee of Public Accounts and Audit (JCPAA), Report 424: Eighth biannual hearing with the Commissioner of Taxation, June 2011, <http://www.aph.gov.au/house/committee/jcpaa/taxationbiannual0311/index.htm> accessed 16 November 2011.

[2] JCPAA, <http://www.aph.gov.au/house/committee/jcpaa/taxationbiannual0311/index.htm> accessed 16 November 2011.

[3] JCPAA, <http://www.aph.gov.au/house/committee/jcpaa/taxationbiannual0311/index.htm> accessed 16 November 2011.

[4] Australian Taxation Office (ATO), Submission 1, p. 3.

[5] ATO, <http://www.ato.gov.au/content/25940.htm> accessed on 16 November 2011.

[6] ATO, Submission 1, Attachment 9: ATO End of Year Service Standard Table 2010-11

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

[8] Mr Michael D’Ascenzo, Commissioner of Taxation, Australian Taxation Office (ATO), Committee Hansard, Canberra, 23 September 2011, p. 1.

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

[10] Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 6.

[11] Ms Jennie Granger, Second Commissioner, ATO, Committee Hansard, Canberra, 23 September 2011, p. 6.

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

[13] Ms Alison Larkins, Deputy Ombudsman, Office of the Commonwealth Ombudsman, Committee Hansard, Canberra, 23 September 2011, p.11.

[14] Ms Larkins, Office of the Commonwealth Ombudsman, Committee Hansard, Canberra, 23 September 2011, p.11

[15] Ms Larkins, Office of the Commonwealth Ombudsman, Committee Hansard, Canberra, 23 September 2011, p.11

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

[17] Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 19.

[18] Mr Paul Duffus, Chief Operating Officer, ATO, Committee Hansard, Canberra, 23 September 2011, p. 2.

[19] Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 1

[20] Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 3.

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

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

[23] Mr Robert Jeremenko, Senior Tax Counsel, The Tax Institute, Committee Hansard, Canberra, 23 September 2011, p. 22.

[24] Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 18.

[25] ATO, Submission 1, p. 11.

[26] Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 5.

[27] Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 20.

[28] Mr Ali Noroozi, Inspector-General of Taxation, Office of the Inspector-General of Taxation, Committee Hansard, Canberra, 23 September 2011, p. 10.

[29] Mr Shane Reardon, Acting Second Commissioner, ATO, Committee Hansard, Canberra, 23 September 2011, p. 7.

[30] ‘Business dislikes BAS,’ Australian Financial Review, 16 September 2011, p. 57.

[31] Mr Reardon, ATO, Committee Hansard, Canberra, 23 September 2011, p. 7.

[32] Mr Noroozi, Office of the Inspector-General of Taxation, Committee Hansard, Canberra, 23 September 2011, p. 16.

[33] Mr Reardon, ATO, Committee Hansard, Canberra, 23 September 2011, p. 7.

[34] Mr Noroozi, Office of the Inspector-General of Taxation, Committee Hansard, Canberra, 23 September 2011, p. 16.

[35] Mr Reardon, ATO, Committee Hansard, Canberra, 23 September 2011, p. 29

[36] Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 31.

[37] Mr Robert Duncan, President, Association of Taxation and Management Accountants (ATMA), Committee Hansard, Canberra, 23 September 2011, p. 31.

[38] Australian Bureau of Statistics (ABS), ‘5206.0 – Australian National Accounts: National Income, Expenditure and Product, June 2011’, <http://www.abs.gov.au/ausstats/abs@.nsf/mf/5206.0> accessed 16 November 2011.

[39] Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 31

[40] Mr Robert Oakeshott MP, Member for Lyne, Chair, JCPAA, Committee Hansard, Canberra, 23 September 2011, p. 4.

[41] Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 4.

[42] Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 4.

[43] Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 5.

[44] Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 5.

[45] Ms Larkins, Office of the Commonwealth Ombudsman, Committee Hansard, Canberra, 23 September 2011, p. 11.

[46] Mr Duncan, ATMA, Committee Hansard, Canberra, 23 September 2011, p. 21.

[47] Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 15.

[48] ATO, Submission 1, p. 14.

[49] ATO, Submission 1, p. 14.

[50] ATO, Submission 1, p. 15.

[51] ATO, Submission 1, Attachment 8: ATO Treasury Protocol

[52] Name withheld, Submission 2, [p. 1].

[53] Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 11.

[54] Mr Noroozi, Office of the Inspector –General of Taxation (IGT), Committee Hansard, Canberra, 23 September 2011, p. 12.

[55] ATO, Submission 1, p. 16.

[56] Mr Ian McPhee, Auditor-General, Australian National Audit Office (ANAO), Committee Hansard, Canberra, 23 September 2011, p. 9.

[57] Mr Noroozi, Office of the Inspector-General of Taxation (IGT) Committee Hansard, Canberra, 23 September 2011, p. 11.

[58] Ms Larkins, Office of the Ombudsman, Committee Hansard, Canberra, 23 September 2011, p. 11.

[59] Mr Noroozi, Office of the Inspector-General of Taxation, Committee Hansard, Canberra, 23 September 2011, p. 11.

[60] Ms Larkins, Office of the Ombudsman, Committee Hansard, Canberra, 23 September 2011, p. 14.

[61] Mr McPhee, ANAO, Committee Hansard, Canberra, 23 September 2011, p. 9.

[62] Mr Noroozi, Office of the Inspector –General of Taxation, Committee Hansard, Canberra, 23 September 2011, p. 10.

[63] Mr McPhee, ANAO, Committee Hansard, Canberra, 23 September 2011, p. 13.

[64] Ms Larkins, Office of the Ombudsman, Committee Hansard, Canberra, 23 September 2011, p. 14.

[65] Inspector General of Taxation, Tax Forum – next steps for Australia, September 2011, <http://www.futuretax.gov.au/content/taxforum/statements/fed_agencies/igt.pdf> accessed 16 November 2011.

[66] Mr Duncan, ATMA, Committee Hansard, Canberra, 23 September 2011, p. 21.

[67] Mr Duncan, ATMA, Committee Hansard, Canberra, 23 September 2011, p. 31.

[68] Mr Jeremenko, The Tax Institute, Committee Hansard, Canberra, 23 September 2011, p. 22.

[69] Mr Jeremenko, The Tax Institute, Committee Hansard, Canberra, 23 September 2011, p. 23.

[70] Mr Jeremenko, The Tax Institute, Committee Hansard, Canberra, 23 September 2011, p. 22.

[71] Mrs Tamera Lang, Tax Counsel, The Tax Institute, Committee Hansard, Canberra, 23 September 2011, p. 24.

[72] Mr Duncan, ATMA, Committee Hansard, Canberra, 23 September 2011, p. 24.

[73] Mrs Lang, The Tax Institute, Committee Hansard, Canberra, 23 September 2011, p. 25.

[74] Mrs Lang, The Tax Institute, Committee Hansard, Canberra, 23 September 2011, p. 25.

[75] ATO, Submission 1, p. 13.

[76] Mr Duncan, ATMA, Committee Hansard, Canberra, 23 September 2011, p. 24.

[77] Mr D’Ascenzo, ATO, Committee Hansard, Canberra, 23 September 2011, p. 32.

[78] ATO, Submission 1, p. 3.

[79] Mr McPhee, ANAO, Committee Hansard, Canberra, 23 September 2011, p. 12.

[80] Mr Duncan, ATMA, Committee Hansard, Canberra, 23 September 2011, p. 23.

[81] The Treasury, Designing a Tax System Advisory Board, discussion paper prepared by the Treasury, January 2011, <http://www.treasury.gov.au/documents/1940/PDF/Discussion_paper_TSAB.pdf> accessed 16 November 2011.