View the report as separate downloadable parts:
Foreword
Members
Committee Secretariat
Abbreviations
List of Recommendations
Terms of Reference
1. Introduction
2. The Reinvention continues
Introduction
Transforming the ATO’s service culture
Efficiency of the transformation
Reporting on the digital transformation
Committee conclusion
3. Taxpayers in dispute
Introduction
ATO in dispute, and in the news
The taxpayer’s experience
Fairness in auditing
Right to object
Committee conclusion
4. Fair practice and review
Introduction
Fair practice and the law
Small business debt—improving accountability
Building confidence and trust in the ATO
5. The Taxpayers' Charter
Introduction
Establishment of the Taxpayers’ Charter
The Charter and the Reinvention Program
Adopting a regulatory philosophy—Charter effectiveness
Reforming the Charter
Committee conclusion
6. Governance, structures and review
Introduction
ATO capability and direction
Committee conclusion
Strengthening internal governance and independent review
Committee conclusion
Committee conclusion
Models for an external independent appeal body
Committee conclusion
The future role of the IGT in complaints handling
Committee conclusion
A. Submissions
B. Public hearings