Chapter 1 - Inquiry into Inspector-General of Taxation Bill 2002
Background
1.1
The Inspector–General of Taxation Bill 2002 (the
Bill) was presented to the House of Representatives on 19 September 2002 by the
Hon Peter Costello MP, Treasurer. The Bill was passed in the House of
Representatives on 16 October 2002 and introduced in the Senate on 17 October
2002.
Purpose of the Bill
1.2
The Bill proposes the establishment of a
statutory office to review tax administration and to report to the Government
with recommendations for improving tax administration for the benefit of all
taxpayers.
1.3
The provisions of the Bill:
- provide for the appointment of an independent Inspector-General
of Taxation (the Inspector-General) by the Governor-General for a fixed term of
up to five years;
- set out the functions and powers of the Inspector-General;
- set out protection for people who provide the Inspector-General
with information; and
- contain measures to ensure that information obtained during the
course of the Inspector-General’s activities is not improperly disclosed or
used.
Reference of the Bill
1.4
On 23 October 2002, the Senate adopted an
amendment to Selection of Bills Committee report No.11 of 2002 and referred the
Bill to the Committee for report by 3 December 2002.
Submissions
1.5
The Committee advertised the inquiry in the Financial
Review on 30 October, in the Australian on 6 November, and on its
web site. It also wrote to relevant government departments and agencies and to
a number of organisations interested in tax administration. The Committee
contacted over 30 organisations about the inquiry, and received eighteen
submissions. These are listed in Appendix 1.
Hearing and Evidence
1.6
The Committee held one public hearing on this
inquiry in Parliament House, Canberra, on Tuesday 19 November. It took evidence
from the Commonwealth Ombudsman, officers from the Department of the Treasury,
and representatives of a number of business and accountancy bodies. Witnesses
who presented evidence before the Committee are listed in Appendix 2.
1.7
Copies of the Hansard transcript are tabled for
the information of the Senate. They are also available through the internet at https://www.aph.gov.au/hansard
Acknowledgment
1.8
The Committee wishes to thank all those who
assisted with its inquiry.
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